根据现行会计制度的规定:事业单位在取得“上级补助收入”、“拨入专款”、“附属单位缴款”、“其他收入”时,应借记“银行存款”科目,贷记“上级补助收入”、“拨入专款”、“附属单位缴款”、“其他收入”科目;行政单位在取得“其他收入”时,应借记“银行存款”科目,贷记“其他收入”科目。但笔者发现,上述会计核算方法在实际工作中存在以下弊端:一是“上级补助收入”、“拨入专款”、“附属单位缴款”等资金直接作为单位收入入账后,成了单位可支配的机动财力,给一些单位乱发奖金、补贴,挪用专项资金以可乘之机,不利于全面实施“收支两条线”管理。二是由于这些资金游离于财政管理之外,削弱了财政的宏观调控能力,不利于实施综合财政预算和“零基”预算管理。为此,笔者建议对事业单位依法取得的“上级补助收入”、“拨入专款”、“附属单位缴款”、“其他收入”、行政单位 According to the provisions of the current accounting system: institutions in obtaining “higher subsidy income ” “special funds ”, “affiliate payment ”, “other income ” should be debited Deposit “, credited ” higher subsidy income “, ” special funds “, ” affiliate payment “, ” other income “subjects; , You should debit ”bank deposit “ account, credit ”other income “ account. However, the author found that the above accounting methods have the following malpractices in actual work: First, funds such as ”higher-level subsidy income“, ”special fund-in“, ”sub-unit payment“ and other funds are directly recorded as unit income , Has become a unit of disposable financial resources, to some units messy bonuses, subsidies, misappropriation of special funds to take advantage of, is not conducive to the full implementation of the ”revenue and expenditure two lines“ management. Second, due to the fact that these funds are free from financial management, they have weakened the macro-control ability of finance and are not conducive to the implementation of a comprehensive fiscal budget and ”zero-based“ budget management. For this reason, the author suggests that the administrative unit (s) obtain the ”higher-level subsidy income“, ”special fund“, ”affiliate payment“, ”other income"