最近,我们在审计农业发展基金时发现不少的事业行政单位对专项资金不使用“拨入专项基金”、“专项资金支出”等科目,而是在收到财政部门拨给的专项资金时,以“经费暂存”入帐,动用时,以“经费暂付”付帐,年终决算时,将“经费暂存”与“经费暂付”对转结平,这样处理,不能反映专项资金的整个使用情况。例如,“农业发展基金”是党中央、国务院为加快农业发展,增加农产品有效供给,增强农业发展后劲而采取的重大措施,当前在银行存款帐户尚未进行专门反映的情况下,要求各单位必须分设帐户,分别反映,以利于各级管理部门的审查和监督。财政部在关于农业发展基金使用管理的试行规定中,还明确规定该项资 Recently, when we audited the Agricultural Development Fund, we found that quite a few administrative units of the government did not use such items as “special funds allocated to special funds” and “special capital expenditures” for special funds. Instead, when receiving special funds allocated by the financial sector, To “temporary funds” recorded, used, the “temporary payment of funds”, the year-end accounts, the “temporary funds” and “temporary funds” to the level of balance, this treatment can not reflect the special funds The whole situation. For example, the “Agricultural Development Fund” is a major measure taken by the Party Central Committee and the State Council to speed up agricultural development, increase the effective supply of agricultural products and enhance the stamina in agricultural development. Currently, banks have not yet specifically reflected their deposit accounts, Account, respectively, to reflect, in order to facilitate the review and supervision of management at all levels. Ministry of Finance in the trial of agricultural development fund management provisions, but also clearly stipulates that the capital