当前有不少执行全额预算管理的事业行政单位,由于兴办经济实体和开设有偿服务项目。事业收入逐年增加。根据国家有关文件规定,这些单位的事业收入要全部或部分地抵顶国家财政拨款,形成抵支收入,纳入单位预算管理。为了如实反映抵支收入的收支情况,便于单位和财政部门核算银行支出数和编制抵支收入计划,行政事业单位应设置“抵支收入明细表”,收入项目按具体明细项目填列,支出项目按国家预算支出“目”、“节”级科目填列。明细表按季报送主管部门和财政部门。“全额单位抵支收入明细表”的格式如下: At present, there are quite a number of administrative units that carry out full-scale budget management due to the establishment of economic entities and the provision of paid services. Business income increased year by year. According to the provisions of the relevant state documents, the business income of these units should be fully or partially offset by state financial allocations to form offsetting income and be included in the unit budget management. In order to accurately reflect the income and expenditure of offsetting income and facilitate the accounting of bank expenditures and the preparation of offsetting income plans by the units and financial departments, the administrative institutions shall set up an “offset income schedule”, and the income items shall be listed and detailed according to the detailed breakdown items Projects according to the state budget expenditures “head”, “section” level subjects to fill in. Schedules submitted quarterly to the competent authorities and the financial sector. The format of the “full unit offset income list” is as follows: