对《财会通讯》第5期刊登的《单位预算会计应能反映未拨资金》一文,笔者有不同的看法。(?)先,会计的核算对象是单位的资金和资金运动,(?)算单位的未拨资金在未到达预算单位之(?),还不是预算单位的资金,也未发生资金运动,如这样的内容列入会计核算的范(?),恐怕有违会计的核算(?)则。其次,如果单纯为了反映预算单位的未拨资金,而增设会计科目是不必要的,单位预算会计度在“经费支出明细表”中已有“全年预算数”的反映,在补充资料中也有“拨入经费累计数”映,二数相抵已能反映出未拨资金。如果要更明显 I have different views on the article “Unit budgeting accounting should reflect unallocated funds” published in the 5th issue of the “Accounting Newsletter”. (?) First, the object of accounting is the movement of funds and funds of the unit, and (?) of the unpaid funds of the unit has not reached the budget unit (?), it is not yet a budget unit of funds, and no fund movement has taken place. Such content is included in the accounting model (?), I am afraid there is a violation of the accounting (?). Second, if it is not necessary to simply create additional accounting titles in order to reflect the undisbursed funds of the budgetary units, the unit budget accounting has already been reflected in the “annual budget number” in the “Expenditure Expenditure Details”, and there are also supplementary materials. “The cumulative amount of incoming funds” is reflected, and the balance between the two has already reflected the undisbursed funds. If you want to be more obvious