预算收入更正,是各级国库和征收机关在办理预算收入的收纳、划分和报解过程中所发生的错误而需要办理更正的事项,是国库部门常常办理的业务,属于事后行为。根据会计错账冲正原则,已发生的会计错账更正,应编制错账冲正凭证,用红蓝字同一方向专门办理和记载 The correction of budgetary receipts is a matter that needs to be corrected for mistakes made by treasury and levying agencies at all levels in handling the collection, allocation and reporting of budgetary receipts, and is a business routinely performed by the treasury departments and is an act of hindsight. According to the principle of accounting mishandling, the accounting misstatement that has occurred has been corrected, a wrong account correction certificate should be prepared, and the red and blue characters should be specially handled and recorded in the same direction