“专款专用”,是财务上而不是会计制度上的概念。会计的根本职能,是通过帐面记录,如实反映资金运动。其他如核算、监督和参与决策,都得立足于此。所以,会计要受制于客观资金运动,本身是并无“自主权”的,这就根本谈不上什么“专用”或不“专用”的问题。 “专用”的前提,是有“专款”。而其核心就是“款”。“款”有了,还得加上两个条件,即:(1)指定用途;(2)另外储开,具此两条,才构成“专款”。此后如果不按指定用途使用此“款”,就违反了“专款专用”的原则;如根本无储开之“款”的话,则“专款”犹未存,奚来“用”的限制! “Dedicated earmarked” is a financial rather than an accounting system concept. The fundamental function of accounting is through book records, accurately reflect the movement of funds. Others such as accounting, supervision and participation in decision-making, have to base themselves on this. Therefore, if accounting is subject to objective capital movements, there is no “autonomy” in itself, so there is no question of what is meant by “exclusive” or “non-exclusive.” “Special” premise, there is “special funds.” And its core is “money.” “With” section, there are two conditions that must be added, namely: (1) the designated use; and (2) the other two sections are stored separately to form a “special fund.” Since then, if you do not use the “designated” purpose, it violates the principle of “earmarking only”; if there is no “coupon” at all, the “earmarked” will not exist and will not be “used”!