论文部分内容阅读
为了进一步完善财政票据管理制度,加强资金往来结算票据管理,近日,财政部以财综〔2013〕57号文件下发《关于进一步加强行政事业单位资金往来结算票据使用管理的通知》。《通知》要求:一、行政事业单位通过国库集中支付方式取得的财政性资金,按照财综〔2010〕111号文件的规定,不开具资金往来结算票据,使用《财政直接支付入账通知书》或《财政授权支付额度到
In order to further improve the management system of fiscal bills and strengthen the management of bills of exchange settlement, the Ministry of Finance recently issued Circular on the Administration of the Clearing and Clearing of Funds Used by Administrative Institutions to Financial Management [2013] No. 57 Document. The Notice requires that: 1. The administrative funds that have been obtained through centralized treasury payment by administrative institutions shall not issue bills of exchange settlement in accordance with the provisions of Cai Kuai [2010] No. 111 Document, and shall use the “Circular on Direct Payment of Fiscal Credits” or "Financial authorization to pay the amount to