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为了加强预算外资金管理,国务院规定:对事业行政单位的预算外资金采取财政专户储存,计划管理,财政审批,银行监督的管理方式。这就要求各级事业行政单位将收取的预算外资金按期上交财政专户集中储存,财政对收费单位报送的用款计划审查批准后再拨付款项,收费单位方可按规定的用途支用。对这种新的管理方式,事业行政单位的帐务如何处理,财政部尚未作统一规定。目前,一些省市制定的会计
In order to strengthen the management of extra-budgetary funds, the State Council stipulates that the extra-budgetary funds of the administrative units of the enterprises shall adopt the management mode of special account storage, plan management, financial approval and bank supervision. This requires administrative institutions at all levels will be charged by the extra-budgetary funds scheduled to be deposited in financial accounts centralized storage, financial units submitted by the financial institutions to review and approve the use of funds after the disbursement of funds, the unit charges the prescribed use . To this new way of management, how to deal with the accounts of the administrative unit, the Ministry of Finance has not yet made uniform regulations. At present, some provinces and cities to develop accounting