所谓财政退库,是指财政部门根据年度预算指标,按预算收支进度,直接从国家金库中拨出资金,用于弥补预算内亏损企业或盈利企业中的政策性亏损补贴。做好这项工作,将有利于企业强化经济核算,提高经济效益,减少国家财政亏损补贴。在实际工作中,财政退库存在一些不足之处。如为了追求当月预算收支的账面平衡,机械地按预算收入进度定额办理退库;根据领导批示办理退库;企业 The so-called financial withdrawal refers to the financial department according to the annual budget targets, according to budget schedule, directly from the national treasury to allocate funds for the loss of the budget to make up for loss-making enterprises or profit-making enterprises in the policy of loss subsidies. Doing this work well will help enterprises to strengthen economic accounting, improve economic efficiency and reduce state subsidies for financial losses. In actual work, there are some shortcomings in the financial withdrawal. Such as in pursuit of the balance of the current month’s budget revenue and expenditure, machinery and equipment according to the budget revenue schedule for the withdrawal of the library;