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目前各地在推行预算单位国库直接支付改革过程中,预算单位因借用备用金未能及时结清等方面的因素,影响了账务的平衡调整。笔者现就这方面的有关业务处理谈谈看法。
At present, during the process of implementing the direct treasury payment reform in the budgetary unit, the budgetary unit affected the balance adjustment of accounts due to factors such as the failure of borrowers to settle the reserve fund in a timely manner. I now talk about the business dealings in this area.