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1989年我县预算外资金近5000万元,占当年预算内收入的83％,今年可能达到与预算内资金持平。这么一笔庞大的资金,如不通过统一的总会计进行核算,势必削弱财政对预算外资金的统一管理,造成这部分资金的分散、流失、挪用、截留、转移,不能充分发挥预算外资金的经济效益。为此,笔者建议在各级财政部门建立财政总预算外会计制度,具体意见如下: 一、财政总预算外会计的核算对象。包括:(1)财政部门掌握的地方几种附加资金;(2)行政事业单位财政专户储存资金;(3)各种财政周转金;(4)地方政府
In 1989, our county’s extra-budgetary funds amounted to nearly 50 million yuan, accounting for 83% of the total revenue in the same year. This year, it may reach the same level as the budgetary funds. If such a huge amount of funds is not accounted for by a unified general accountant, it will inevitably weaken the unified administration of the fiscal funds to the extra-budgetary funds, resulting in the decentralization, loss, appropriation, interception and transfer of this part of the funds and the failure to give full play to the extrabudgetary funds Economic benefits. To this end, I suggest that the financial departments at all levels to establish a total budgetary extra-budgetary accounting system, the specific comments are as follows: First, the total financial accounting extra-budgetary accounting object. Including: (1) Several kinds of additional funds held by the financial departments; (2) Financial funds held by administrative institutions and financial institutions; (3) Various types of financial working capital; (4) Local governments