财政预算支出列报基础问题●王宗惠财政部门核算总预算支出是从预算拨款开始的，此后要经过预算单位逐级转拨，基层单位取款和花钱办事诸过程。财政总预算以哪个环节列报预算支出，是这次预算会计改革的一个重点问题。过去采用过以“实际支出数”作为预算支出列报基础；现... Basic Budget Expenses Presentation ● Wang Zonghui’s fiscal budget for total budget expenditures starts from the budget appropriation, and thereafter passes through the budget units at different levels, withdrawal by the grassroots units and spending money on services. In which part of the total budget of the financial budget, it is a key issue of this budget accounting reform. Used in the past to “actual expenditure” as a basis for budget expenditures presentation; now ...