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编辑同志:当前企事业单位会计信息失真问题已引起各级政府的高度重视和经济界人士的广泛关注。作为会计主管部门的财政机关,其会计信息失真现象也同样存在,不容忽视。仅地方财政部门总预算会计信息失真问题,就有下列几种常见现象:1.虚增财政收入。有的地方企业欠税严重,影响到财政收入,财政部门采取“列收列支”办法,拨款给企业缴税;更有甚者,采取“空转”办法,拨款到单位帐上,要求单位以某项财政收入名义如数缴回财政。有的地方擅自扩大预算收入范围,将国家暂未规定列入预算管理的规费等收入作为财政收入缴库后再全额返回缴款单位使用;有的地
Editorial comrades: the current accounting information enterprises and institutions has caused the distortion of the attention of all levels of government and economic circles widespread concern. As the accounting department of the financial authorities, the distortion of accounting information also exists, can not be ignored. Only the local financial sector total budget accounting information distortion problems, there are several common phenomena: 1. Inflated fiscal revenue. In some places, the enterprise owes taxes seriously and affects the fiscal revenue. The financial department adopts the method of “collecting and collecting expenses” and allocates funds to the enterprises for tax payment. What is more, adopting the method of “idling” and allocating funds to the unit account , Requiring the unit to repay the government in the name of a certain amount of revenue. In some places, the scope of revenue of the budget will be expanded without authorization. The revenue such as the fees and charges that have not yet been included in the budget administration by the state will be returned to the payment units as a full amount after being paid into the fiscal revenue.