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1、明确范围,全额储存。乡镇行政事业单位纳入财政专户储存的资金包括:各单位为加强社会经济、技术管理或提供服务所收取的各项管理费、手续费、附加费收入。南屏乡财政所在此基础上还明确事业单位经济实体的经营收入一并纳入财政专户储存管理。 2、划分收支,设立专户。根据乡镇一级行政事业单位数量少、资金数额不大的特点,对银行开户,在上级统一部署的基础上进行了改进,采取了乡财政所在银行只设立一个“收入”专户,收纳拨付各单位存入的资金。各单位在银行只设一个“支出”专户,不分设“收入”专户。各单位按规定将全部资金按时足额存入财政收入专户。单位的“支出”户专作乡财政专户的拨入
1, a clear range, full storage. The funds that the township administrative units are included in the financial accounts include the various management fees, handling fees and surcharge incomes collected by the units for strengthening social, economic and technological management or providing services. On the basis of this, the Nanping Township Finance Department also clearly included the operating income of the economic entities in the institutions and incorporated them into the financial account storage management. 2, divided revenue and expenditure, the establishment of special accounts. According to the small number of administrative units at the township level and the small amount of funds, the bank opened an account and made improvements on the basis of the higher level unified arrangements. The bank where the township finance department is located has only set up a special “income” account to receive and pay all Funds deposited by the unit. All units in the bank only set a “spending” account, regardless of “income” account. All units according to the provisions of all funds on time and full deposit in the financial revenue account. The unit’s “expenditure” specializes in rural financial accounts