近来我们在审计中发现一些单位未经批准擅自将帐面以前年度欠交的“两金”冲销,或转移挪作他用。“两金”是国家依法征收的两项重要基金,财政部关于“两金”征管若干问题的最新通知中亦明确规定,对以前年度欠交的“两金”仍应按规定及时足额补交,各地不得擅自越权减免,对因遭受自然灾害或重大意外事 Recently, we found in the audit some units without approval without authorization the previous year owed by the book “two gold ” write-off, or diverted for other purposes. “Two gold ” is the two important funds that the state levies in accordance with the law. The latest notice issued by the Ministry of Finance on some issues concerning the collection and administration of the “two golds” also clearly stipulates that the “two golds” owed by the previous year should still According to the provisions of timely and full pay, unauthorized removal of unauthorized over the rest of the country due to natural disasters or major accidents