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现行的总预算会计制度规定,除财政机关经办的直接支出外,其余各项事业行政经费支出,均以银行支出数作为核算基础。其根据是银行支出数是财政总预算分配预算资金的结束标志。笔者认为,由于预算管理方式、拨款方式以及管理制度的不同,各种行政事业单位,特别实行事业费包干的单位,其预算资金分配结束的标志是不同的。“银行支出数”不能作为列报财政总预算支出的唯一基础,而应区别对待。
The current general budget accounting system stipulates that in addition to the direct expenditures handled by the financial authorities, the rest of the administrative expenses of various undertakings are based on the bank expenditure as the basis for accounting. It is based on the number of bank expenditures is the end of the budget allocated to finance the budget endorsement. The author believes that due to the different ways of budget management, appropriation and management system, all kinds of administrative units and special units that carry out their business expenses have different signs of the end of budgetary fund allocation. “Bank expenditure ” can not be used as a sole basis for presenting the total budget expenditure, but should be treated differently.