论文部分内容阅读
一九九八年是财政部制定的新的《事业单位会计准则》(试行)和《事业单位会计制度》在全国范围内统一实施的一年,年初我们便开始边学习边实施。在具体的操作过程中,我发现了一些专项资金的管理及核算的问题。拨入专款又称专项拨款,是指财政部门、上级单位或其他单位拨给事业单位用于完成专项工程或专项工作,并需要单独报账结算的资金。在我们单位这些专项资金通常可分为经常性专项资金,例如防汛专项经费、水闸运行管理费以及一次性补助专项资金,例如设备购置,住房基金等。
In 1998, the new “Accounting Standards for Institutions” (for Trial Implementation) and the “Institutional Accounting System” formulated by the Ministry of Finance were implemented nationwide in a unified manner. At the beginning of the year, we started to study and implement them. In the specific operation process, I found some special funds management and accounting issues. The earmarked funds, also called earmarked appropriations, refer to the funds allocated by the financial departments, superior units or other units to the institutions for completing special projects or special work and requiring separate accounts for settlement. These special funds in our unit can usually be divided into regular special funds, such as flood control special funds, sluice operation and management fees and one-time special funds, such as equipment purchase, housing fund.