2012年市级部门预算编制指南二〇一一年八月目录1.部门预算编审职责分工.............................................61.1财政部门的责任...................................................61.2预算主管部门的责任..............................................71.3预算单位的责任..................................................72.预算编报的主要步骤和工作.........................................72.1预算单位........................................................82.2预算主管部门.....................................................83.预算编报的具体操作...............................................93.1基础信息........................................................93.1.1《户管信息表》.................................................93.1.2《人员情况表》...............................................103.1.3《办公及业务用房情况表》......................................113.1.4《设备情况表》...............................................123.1.5《车辆明细表》...............................................123.1.6《办公设备明细表》...........................................133.2项目库.........................................................133.2.1一级项目内容.................................................143.2.2项目二级构成.................................................183.2.3项目三级明细.................................................213.2.4特定项目的申报...............................................223.2.4.1机关事业单位退休人员活动经费...............................223.2.4.2在职市管保健对象医疗保健统筹金.............................223.2.4.3补充公用经费、办公用房物业管理费、办公用房租赁费和交通工具运行维护费.............................................................233.2.4.4年初部门待分配..............................................233.2.5项目状态......................................................243.3预算编报.......................................................253.3.1《非税收入执收及事业收入、经营收入和其他收入项目情况表》.....263.3.2《人员经费明细表》...........................................273.3.2.1《人员经费明细表（行政）》..................................283.3.2.2《人员经费明细表（事业）》..................................293.3.2.2.1差额单位、预算外拨款单位的填报...........................303.3.3《公用经费明细表》...........................................303.3.3.1《公用经费（综合定额）明细表》.............................313.3.3.2《公用经费（全额事业单位）明细表》.........................323.3.3.3《公用经费明细表（差额和生均）》............................333.3.4《项目支出预算表》...........................................343.3.5涉及收费项目纳入预算内管理差额单位和预算外拨款单位的预算填报..344.2012年预算编报中需要注意的事项..................................344.1关于落实部门预算责任制度.......................................344.1.1全面实施年度财务决算报表注册会计师审计制度....................354.1.2建立部门预算管理考核通报制度..................................354.1.2.1《办法》的基本内容..........................................354.1.2.2考核内容和方法..............................................354.1.2.3考核标准和要求..............................................364.1.2.3.1预算考核计分..............................................364.1.2.3.2考核要求..................................................364.1.2.4考核的组织与考核结果应用....................................374....
