对行政事业单位预算外资金直达财政专户业务的账务处理，现行行政单位会计制度和事业单位会计制度未作统一规定，使得行政事业单位预算外资金直达财政专户业务的账务处理在各地、各单位的会计实务中五花八门，使得各地、各单位预算外资金在财务会计报告中的填报口径各不相同， The administrative treatment of extra-budgetary funds directly to the financial accounts of the accounts processing, the current accounting system of administrative units and public institutions did not make a unified accounting system, making the administrative institutions of extra-budgetary funds directly to the financial accounts of the accounts processing in various places , Various units of accounting practices varied, making all localities and units of extra-budgetary funds in the financial accounting report filling different caliber,