《2022年部门预算编制指南》

《2022年部门预算编制指南》
## 英文回答：
Budgeting Guidelines for 2022。

Purpose:
These guidelines are intended to provide departments with the necessary information and instructions for the preparation of their 2022 operating and capital budgets.
Background:
The budget is a financial plan that outlines the expected revenues and expenditures of an organization for a specific period of time. It is used to allocate resources, track progress, and make informed decisions about the future.
Budget Preparation Process:
Step 1: Develop a Budget Request.
Each department will develop a budget request that includes the following information:
Proposed revenue and expenditure estimates.
Justification for the request.
Assumptions and uncertainties.
Step 2: Submit Budget Request.
The budget request will be submitted to the Budget Office by the established deadline.
Step 3: Budget Review.
The Budget Office will review the budget request and provide feedback to the department. The department may be required to revise the budget request based on the feedback
received.
Step 4: Budget Approval.
The final budget will be approved by the appropriate authority.
Budget Format:
The budget will be prepared using the following format:
Operating Budget: The operating budget includes revenues and expenditures related to the day-to-day operations of the department.
Capital Budget: The capital budget includes revenues and expenditures related to the acquisition or improvement of capital assets.
Assumptions and Uncertainties:
The budget should include a section that identifies the
assumptions and uncertainties that have been considered in the preparation of the budget.
Performance Monitoring:
The department will be responsible for monitoring the performance of the budget and reporting any variances to the Budget Office.
## 中文回答：
2022年部门预算编制指南。

目的：
本指南旨在向各部门提供编制2022年运营和资本预算的必要信息和指导。

背景：
预算是一份财务计划，概述了组织在特定时期内的预期收入和支出。

它用于分配资源、跟踪进度和对未来做出明智的决定。

预算编制流程：
步骤1，制定预算请求。

各部门将制定一份预算请求，其中包括以下信息：
提出的收入和支出估算。

请求的理由。

假设和不确定因素。

步骤2，提交预算请求。

预算请求应在规定的截止日期前提交至预算办公室。

步骤3，预算审查。

预算办公室将审查预算请求，并向该部门提供反馈。

该部门可能需要根据收到的反馈修改预算请求。

步骤4，预算批准。

最终预算将由适当的授权机构批准。

预算格式：
预算应使用以下格式编制：
运营预算，运营预算包括与部门日常运营相关的收入和支出。

资本预算，资本预算包括与获取或改善资本资产相关的收入和
支出。

假设和不确定因素：
预算应包括一个部分，说明在编制预算时已考虑的假设和不确
定因素。

绩效监控：
部门将负责监控预算执行情况，并向预算办公室报告任何差异。