预算拨款凭证是财政部门拨付财政款项时使用的专用凭证,具有一定的特殊性。但在实际操作中,却有一些非财政部门在结算时也使用了预算拨款凭证,如有的单位在同城划转资金或主管部门与其下属单位的资金往来时,也使用了预算拔款凭证。这些非财政部门办理结算业务使用预算拨款凭证的现象,会产生很大的危害,一是会混淆财政与非财政资金的使用范围,不利于 The budgetary appropriation voucher is a special voucher used by the financial department in appropriating the financial funds and has certain particularities. However, in actual operation, some non-financial departments also use budget appropriation vouchers when settling accounts. If some units transfer funds in the same city or fund transfers between the competent departments and their subordinate units, they also use the budget payment certificates. These non-financial departments for clearing the use of budget appropriations of the phenomenon of the phenomenon, will have a great deal of harm, one will confuse the use of financial and non-financial funds, not conducive to