财政审计-部门预算执行审计-部门预算项目支出审计
词条类别
审计知识方法
资源分类
部门预算项目支出审计
词条名称
《收入支出决算表》(财决表02)表内核对审计方法
时 间
2016-03-31
作 者
中国审计学会计算机审计分会青岛审计局课题组
词条摘要
本方法主要审核财决02表编报情况,揭示并分析差异
一、概念
《收入支出决算表》(财决表02)反映预算单位的全部收支情况。二、审计目标
表内复核财决02表编报情况,揭示并分析差异。
三、所需数据
《收入支出决算表》(财决表02)表内核对审计方法所需数据资料见下表。
表5-9资金来源、投入及大额资金支出审计方法所需数据资料
(一)收入支出决算表(所对应的2个底层数据库表,表名:YSZ02.DBF和YSZ02_F6.DBF)。数据元素:单位代码(sys_zdm)、科目编码(kmbm)、上年结余合计、本年收入、本年支出、收支结余合计、用事业基金弥补收支差额、结余分配合计、年末结余合计等。
四、分析步骤
对其中各单位汇总决算记录进行横向核对,对各单位各项经费决算明细记录进行纵向核对,依次计算与汇总决算的差异,确定差异允许接受范围,关注报表数据的不一致之处。
图5-9《收入支出决算表》(财决表02)表内核对审计方法流程图五、计算机语言
(一)对财决02表对应底层数据库表YSZ02.DBF进行横向核对。//先使用AO软件的[采集转换]-[业务数据]-[采集数据]功能导入数据
var a,b;
begin
a:=createq('Select sum(a01)-(select a01 from业务_ysz02 where sys_zdm like'%x7')as上年结余合计,sum(b01)-(select b01 from业务_ysz02 where sys_zdm like'%x7')as上年经常性结余,sum(c01)-(select c01 from业务_ysz02wheresys_zdmlike'%x7')as上年专项结余,sum(d01)-(select d01 from业务_ysz02 where sys_zdm like'%x7')as上年事业单位未分配结余,sum(e01)-(select e01 from业务_ysz02 where sys_zdm like'%x7')as上年经营亏损,sum(f01)-(select f01 from业务_ysz02 where sys_zdm like'%x7')as上年非限定性净资产,sum(g01)-(select g01 from业务_ysz02 where sys_zdm like'%x7')as上年限定性净资产,sum(h01)-(select h01from业务_ysz02wheresys_zdmlike'%x7')as本年收入,sum(i01)-(select i01 from业务_ysz02 where sys_zdm like'%x7')as本年支出,sum(j01)-(select j01 from业务_ysz02 where sys_zdm like'%x7')as收支结余合计,sum(k01)-(select k01 from业务_ysz02 where sys_zdm like '%x7')as行政(事业)结余,sum(l01)-(select l01 from业务_ysz02 where sys_zdm like'%x7')as经营收支结余,sum(m01)-(select m01 from业务_ysz02wheresys_zdmlike'%x7')as用事业基金弥补收支差额,sum(n01)-(select n01 from业务_ysz02 where sys_zdm like'%x7')as结余分配合计,sum(o01)-(select o01 from业务_ysz02 where sys_zdm like'%x7') as交纳所得税,sum(p01)-(select p01 from业务_ysz02 where sys_zdm like '%x7')as提取职工福利基金,sum(q01)-(select q01 from业务_ysz02 where sys_zdm like'%x7')as转入事业基金,sum(r01)-(select r01 from业务_ysz02 where sys_zdm like'%x7')as其他,sum(s01)-(select s01 from业务_ysz02 where sys_zdm like'%x7')as年末结余合计,sum(t01)-(select t01 from业务_ysz02wheresys_zdmlike'%x7')as年末经常性结余,sum(u01)-(select u01 from业务_ysz02 where sys_zdm like'%x7')as年末专项结余,sum(v01)-(select v01 from业务_ysz02 where sys_zdm like'%x7') as年末事业单位未分配结余,sum(w01)-(select w01 from业务_ysz02 where sys_zdm like'%x7')as年末经营亏损,sum(x01)-(select x01 from业务_ysz02 where sys_zdm like'%x7')as年末非限定性净资产,sum(y01)-(select y01 from业务_ysz02 where sys_zdm like'%x7')as年末限定性净资产from业务_ysz02 where sys_zdm not like'%7'',-1); b:=qeof(a); if b#1 then begin
repeat
addtransrslt(a,'财决02各单位核对差异'); b:=qmov(a,1);
b:=qeof(a); until b=1; end;
transbatch(a,'财决02各单位核对差异');
end.
(二)对财决02表对应底层数据库表YSZ02.DBF和YSZ02_F6.DBF进行纵向核对。var a,b; begin
a:=createq('Select a01-(select sum(f1_1)from业务_ysz02_f6 where sys_zdm not like'%7')as上年结余合计,b01-(select sum(f1_2)from业务_ysz02_f6 where sys_zdm not like'%7')as上年经常性结余,c01-(select sum(f1_3)from业务_ysz02_f6 where sys_zdm not like'%7')as上年专项结余,d01-(select sum(f1_4)from业务_ysz02_f6 where sys_zdm not like '%7')as上年事业单位未分配结余,e01-(select sum(f1_5)from业务_ysz02_f6 where sys_zdm not like'%7')as上年经营亏损,f01-(select sum(f1_6)from业务_ysz02_f6 where sys_zdm not like'%7')as上年非限定性净资产,g01-(select sum(f1_7)from业务_ysz02_f6 where sys_zdm not like'%7')as上年限定性净资产,h01-(select sum(f1_8)from业务_ysz02_f6 where sys_zdm not like'%7')as本年收入,i01-(select sum(f1_9)from业务_ysz02_f6 where sys_zdm not like'%7')as本年支出,j01-(select sum(f1_10)from业务_ysz02_f6 where sys_zdm not like'%7')as收支结余合计,k01-(select sum(f1_11)from业务_ysz02_f6 where sys_zdm not like '%7')as行政(事业)结余,l01-(select sum(f1_12)from业务_ysz02_f6 where sys_zdm not like'%7')as经营收支结余,m01-(select sum(f1_13)from业务_ysz02_f6 where sys_zdm not like'%7')as用事业基金弥补收支差额,n01-(select sum(f1_14)from业务_ysz02_f6 where sys_zdm not like'%7') as结余分配合计,o01-(select sum(f1_15)from业务_ysz02_f6 where sys_zdm not like'%7')as交纳所得税,p01-(select sum(f1_16)from业务_ysz02_f6 where sys_zdm not like'%7')as提取职工福利基金,q01-(select sum(f1_17) from业务_ysz02_f6 where sys_zdm not like'%7')as转入事业基金,r01-(select sum(f1_18)from业务_ysz02_f6 where sys_zdm not like'%7') as其他,s01-(select sum(f1_19)from业务_ysz02_f6 where sys_zdm not like '%7')as年末结余合计,t01-(select sum(f1_20)from业务_ysz02_f6 where sys_zdm not like'%7')as年末经常性结余,u01-(select sum(f1_21)from业务_ysz02_f6 where sys_zdm not like'%7')as年末专项结余,v01-(select sum(f1_22)from业务_ysz02_f6 where sys_zdm not like'%7')as年末事业单位未分配结余,w01-(select sum(f1_23)from业务_ysz02_f6 where sys_zdm not like'%7')as年末经营亏损,x01-(select sum(f1_24)from业务_ysz02_f6 where sys_zdm not like'%7')as年末非限定性净资产,y01-(select sum(f1_25)from业务_ysz02_f6 where sys_zdm not like'%7')as年末限定性净资产from业务_ysz02 where sys_zdm like'%x7'',-1); b:=qeof(a); if b#1 then begin
repeat
addtransrslt(a,'财决02各单位核对差异'); b:=qmov(a,1);
b:=qeof(a); until b=1; end;
transbatch(a,'财决02各单位核对差异'); end.
六、延伸建议
根据审查结果,落实有无案件线索。
参考文献
审计署计算机审计实务公告第22号——中央部门预算执行计算机审计方法体系(审计发〔2010〕113号)。