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目前各单位会计“银行存款”户,企业单位分别开设生产流动资金和专用基金户;行政、事业单位分别开设预算资金和其他资金户的规定,对资金管理使用,并没有起到积极的作用。所以,有的单位只在银行开立一个存款户;有的单位从帐表上看,开设了两个存款户,但实际上没有按照规定,每月清理调整两个存款户的余额。现仅将湖北省冶金、纺织两个系统所属企业单位1979年决算报表中的有关资料加以整理分析:冶金系统十一个单位中,专用基金占用与专用基金来源的合计平衡关系,只有一个单位按照规定平衡了,一个单位虽
At present, the account-holding “bank depositors” and enterprises in each unit set up production liquidity and special-purpose fund households separately; the provisions on the budgetary funds and other capital households respectively set by administrative units and public institutions have no positive effect on the use of fund management. Therefore, some units open only one depositor at a bank. Some units have two depositors from the accounts of the accounts. However, they actually did not adjust and adjust the balances of the two depositors on a monthly basis. Now only the metallurgical and textile enterprises in Hubei Province, two units owned by business units in 1979 final accounts of the relevant data to be analyzed: Metallurgical system of 11 units, private fund occupation and special fund sources total balance, only one unit in accordance with the The provisions of the balance, although a unit