财政拨款结余资金管理情况审计.doc

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一、经验标题：
 财政拨款结余资金管理情况审计
二、经验类别：
预算执行
三、经验层次：
审计署专家经验
四、经验种类：
总体分析经验
五、经验描述：
中央部门掌握的财政拨款结余资金是中央财力的重要组成部分，如何管好用好这部分资金，对提高财政资金的使用效率至关重要。从近几年审计情况来看，中央部门结余资金的存量巨大，并且呈现逐年增加的态势。加大对结余资金管理情况的审计力度，帮助各部门改进结余资金管理和使用的方式，使有限的财政资金产生更大效益是部门预算执行审计的重要组成部分。根据以往的审计经验分析，部门在编制年度预算草案时，往往不按规定如实向财政部报送部门结余资金的存量和对结余资金安排使用的建议，导致财政资金在部门沉淀或在未取得财政部批准的情况下擅自动用结余资金等问题。因此，本项审计业务通过将财政拨款账面余额与部门预算草案做对比分析，从而发现部门管理、使用结余资金方面存在的问题。
六、作    者：
 石绍懿
七、提交单位：
 审计署旅游侨务审计局
八、提交日期：
 2006-12-21 00:00
资料内容:
1. 基本支出人员经费预算表（预算04表）
1．科目编码
2．单位代码
3．基本工资
4．津贴
5．奖金
6．社会保障缴费
7．其他
8．离休费
9．退休费
10．退职（役）费
11．抚恤和生活补助
12．医疗费
13．住房补贴
14．助学金
15．其他

2. 基本支出日常公用经费预算表（预算05表）
1．科目编码
2．单位代码
3．办公费
4．印刷费
5．水电费
6．邮电费
7．取暖费
8．交通费
9．差旅费
10．会议费
11．培训费
12．招待费
13．福利费
14．物业管理费
15．维修费
16．专用材料费
17．办公设备购置费
18．专用设备购置费
19．交通工具购置费
20．图书资料购置费
21．其他费用

3. 政事业类项目支出预算表（预算06表）和基本建设类项目支出预算表（预算07表）
1．科目编码
2．科目名称（项目）
3．终止年
4．项目单位
5．财政拨款
6．预算外资金
7．其他资金

4. 纳入预算管理的政府性基金收支预算表（预算12表）
1．科目编码
2．单位代码
3．科目名称（项目）
4．基本建设支出
5．挖潜改造支出
6．人员经费
7．公用经费
8．其他支出

5. 科目余额表1．科目编码
2．本币期初余额

经验步骤:
1. 数据准备
1．生成预算支出表
从中央预算管理系统的基本支出人员经费预算表（预算04表）、基本支出日常公用经费预算表（预算05表）、行政事业类项目支出预算表（预算06表）、基本建设类项目支出预算表（预算07表）和纳入预算管理的政府性基金收支预算表（预算12表）中，提取部门“一上”和“二上”支出预算数据，按照预算单位编码、预算科目编码、预算科目目级编码、项目编码、项目资金来源编码、项目终止年和预算金额等字段分别整理、生成“一上”和“二上”预算支出表（类SQL描述步骤1-10），同时生成预算单位、一般预算支出科目、一般预算支出目级科目、项目名称、基金项目类别、基金预算支出目级科目、基金预算支出科目等字典表。
2．取得会计科目余额表
从AO采集的会计数据中取得科目余额表，提取科目编码、科目名称、本币期初余额等字段。
3．生成会计科目与预算科目的对照表
根据会计科目核算的内容，通过会计科目编码与预算单位编码、预算科目编码、预算科目目级编码、项目编码构建会计数据与预算数据的关联关系，生成会计科目与预算科目的对照表。

类SQL：
    1 . CREATE TABLE [1up - 预算表 - 支出] (YSDWBM nvarchar(10), YSKMBM nvarchar(10), YSKMMJBM nvarchar(10), XMBM nvarchar(15), XMZJLYBM nvarchar(10), ZZN nvarchar(4), AMOUNT numeric(9, 2))
    2 . INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [1up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [1up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM [1up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)
    3 . INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [1up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [1up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM [1up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)
    4 . INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '01' AS Expr1, b.XMBM, a.[01] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '02' AS Expr1, b.XMBM, a.[02] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '0301' AS Expr1, b.XMBM, a.[0301] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0301] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '0302' AS Expr1, b.XMBM, a.[0302] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0302] IS NOT NULL) INSERT INTO [1up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '04' AS Expr1, b.XMBM, a.[04] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[04] IS NOT NULL)
    5 . CREATE TABLE [2up - 预算表 - 支出](YSDWBM nvarchar(10), YSKMBM nvarchar(10), YSKMMJBM nvarchar(10), XMBM nvarchar(15), XMZJLYBM nvarchar(10), ZZN nvarchar(4), AMOUNT numeric(9, 2))
    6 . INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010101' AS Expr1, [3010101] FROM [2up表4$] WHERE ([3010101] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010102' AS Expr1, [3010102] FROM [2up表4$] WHERE ([3010102] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010103' AS Expr1, [3010103] FROM [2up表4$] WHERE ([3010103] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010104' AS Expr1, [3010104] FROM [2up表4$] WHERE ([3010104] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010105' AS Expr1, [3010105] FROM [2up表4$] WHERE ([3010105] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010301' AS Expr1, [3010301] FROM [2up表4$] WHERE ([3010301] IS NOT NULL)
    7 . INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010302' AS Expr1, [3010302] FROM [2up表4$] WHERE ([3010302] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010305' AS Expr1, [3010305] FROM [2up表4$] WHERE ([3010305] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010310' AS Expr1, [3010310] FROM [2up表4$] WHERE ([3010310] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010314' AS Expr1, [3010314] FROM [2up表4$] WHERE ([3010314] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010315' AS Expr1, [3010315] FROM [2up表4$] WHERE ([3010315] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010325' AS Expr1, [3010325] FROM [2up表4$] WHERE ([3010325] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010399' AS Expr1, [3010399] FROM [2up表4$] WHERE ([3010399] IS NOT NULL)
    8 . INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010201' AS Expr1, [3010201] FROM [2up表5$] WHERE ([3010201] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010202' AS Expr1, [3010202] FROM [2up表5$] WHERE ([3010202] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010205' AS Expr1, [3010205] FROM [2up表5$] WHERE ([3010205] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010206' AS Expr1, [3010206] FROM [2up表5$] WHERE ([3010206] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010208' AS Expr1, [3010208] FROM [2up表5$] WHERE ([3010208] IS NOT NULL)
    9 . INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010210' AS Expr1, [3010210] FROM [2up表5$] WHERE ([3010210] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010211' AS Expr1, [3010211] FROM [2up表5$] WHERE ([3010211] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010214' AS Expr1, [3010214] FROM [2up表5$] WHERE ([3010214] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010215' AS Expr1, [3010215] FROM [2up表5$] WHERE ([3010215] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010216' AS Expr1, [3010216] FROM [2up表5$] WHERE ([3010216] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010218' AS Expr1, [3010218] FROM [2up表5$] WHERE ([3010218] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010224' AS Expr1, [3010224] FROM [2up表5$] WHERE ([3010224] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010226' AS Expr1, [3010226] FROM [2up表5$] WHERE ([3010226] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010228' AS Expr1, [3010228] FROM [2up表5$] WHERE ([3010228] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010230' AS Expr1, [3010230] FROM [2up表5$] WHERE ([3010230] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT)
    10 . SELECT YSDWBM, YSKMBM, '3010231' AS Expr1, [3010231] FROM [2up表5$] WHERE ([3010231] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010232' AS Expr1, [3010232] FROM [2up表5$] WHERE ([3010232] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010234' AS Expr1, [3010234] FROM [2up表5$] WHERE ([3010234] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010299' AS Expr1, [3010299] FROM [2up表5$] WHERE ([3010299] IS NOT NULL)
    11 . INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [2up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [2up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM [2up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)
    12 . INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [2up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [2up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM [2up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)
    13 . INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '01' AS Expr1, b.XMBM, a.[01] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '02' AS Expr1, b.XMBM, a.[02] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '0301' AS Expr1, b.XMBM, a.[0301] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0301] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '0302' AS Expr1, b.XMBM, a.[0302] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0302] IS NOT NULL) INSERT INTO [2up - 预算表 - 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '04' AS Expr1, b.XMBM, a.[04] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[04] IS NOT NULL)

2. 发现问题线索
1．按会计科目与预算科目对照表的对应口径分别归集会计科目结余和支出预算数据（类SQL描述步骤11、12）。
2．按会计科目与预算科目对照表的对应关系实现归集后的会计科目余额数据与支出预算数据的链接，生成结余资金与申报预算对比表，从而发现部门不顾大量结余资金的存在而盲目要求增加预算的问题（类SQL描述步骤13）。

类SQL：
    1 . SELECT a.YSDWBM, a.YSKMBM, a.YSKMMJBM, a.XMBM, a.XMZJLYBM, a.AMOUNT AS AMOUNT_1UP, b.AMOUNT AS AMOUNT_2UP INTO [一上二上支出合并 - 经验] FROM [1up - 预算表 - 支出] a INNER JOIN [2up - 预算表 - 支出] b ON a.YSKMBM = b.YSKMBM AND a.XMBM = b.XMBM WHERE (a.YSDWBM LIKE '001%') INSERT INTO [一上二上支出合并 - 经验] SELECT YSDWBM, YSKMBM, YSKMMJBM, XMBM, XMZJLYBM, AMOUNT, 0 AS Expr1 FROM [1up - 预算表 - 支出] WHERE (YSDWBM LIKE '001%') AND (XMBM NOT IN (SELECT xmbm FROM [一上二上支出合并 - 经验])) INSERT INTO [一上二上支出合并 - 经验] SELECT YSDWBM, YSKMBM, YSKMMJBM, XMBM, XMZJLYBM, 0 AS Expr1, AMOUNT FROM [2up - 预算表 - 支出] WHERE (XMBM NOT IN (SELECT xmbm FROM [一上二上支出合并 - 经验])) AND (YSDWBM LIKE '001%') INSERT INTO [一上二上支出合并 - 经验] SELECT YSDWBM, YSKMBM, YSKMMJBM, XMBM, XMZJLYBM, 0 AS Expr1, AMOUNT FROM [2up - 预算表 - 支出] WHERE (XMBM IS NULL) AND (YSDWBM LIKE '001%')
    2 . SELECT b.yskmbm, b.kjkmbm, b.kjkmmc, a.本币期初余额 as balance_BEGIN INTO [结余归集 - 经验] FROM 科目余额表 a INNER JOIN [新科目对照 - 结余] b ON a.科目编码 = b.kjkmbm WHERE (a.本币期初余额 <> 0) AND (a.会计月份 = '1') AND (a.科目编码 LIKE '302%')
    3 . SELECT b.yskmbm AS 预算科目编码,b.amount_1up AS 一上预算金额, b.amount_2up AS 二上预算金额, a.kjkmbm AS 会计科目编码, a.balance_BEGIN/10000 AS 账面期初余额 INTO [结余与预算对比 - 经验] FROM [结余归集 - 经验] a FULL OUTER JOIN (SELECT yskmbm, SUM(amount_1up) AS amount_1up, SUM(amount_2up) AS amount_2up FROM [一上二上支出合并 - 经验] GROUP BY yskmbm) b ON a.yskmbm = b.yskmbm WHERE b.yskmbm IS NOT NULL AND a.yskmbm IS NOT NULL AND a.balance_BEGIN>0 ORDER BY b.yskmbm

3. 核实问题线索，做出结论对申请预算资金存在账面期初余额的，手工进行重点分析、核实。查清事实后做出准确的定性和处理。

经验模型
经验模型:

相关法规：
法规名称：
《中华人民共和国预算法实施条例》
发文文号：
国务院令〔1995〕第186号
发文单位：
国务院
适用范围：
预算编制管理与执行
生效日期：
1995-11-22
失效日期：
无
法规条目：
中央预算的编制内容：……（二） 上一年度结余用于本年度安排的支出；

法规名称：
《中央部门财政拨款结余资金管理（暂行）规定》
发文文号：
财预〔2005〕46号
发文单位：
财政部
适用范围：
财政拨款结余资金的管理与使用
生效日期：
2005-03-11
失效日期：
无
法规条目：
第七条“中央部门在编制下年度支出预算时，应当首先用净结余资金安排本部门项目支出，并优先安排新增项目支出。在年度预算执行中，需要追加项目支出的，应当首先用本部门净结余资金安排。”
第八条“对中央部门净结余资金，结合中央部门预算编制，具体按以下方式处理：（一）按财政部关于编制部门预算的要求，中央部门在下一年度中央部门预算编制阶段，将本部门以前年财政拨款净结余资金的安排使用计划，随部门‘一上’预算一并报送财政部；……（三）在年度预算执行中，部门需动用净结余资金安排有关项目支出时