不能把暂存款科目作为违纪的“洞穴”

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内蒙古自治区农委于1988年来对所属8个事业单位进行了财务抽查,查出应列当年预算外收入或应直接冲减经费支出,而列入暂存款帐户的资金达2:5.8万元。某勘测设计单位全年设计收入153万元,全部在经费暂存科目核算,而不纳入预算外收入。有相当部份事业单位利用这种方式给职工滥发钱物,乱支招待费用,垫付基本建设支出,购买违控商 Inner Mongolia Autonomous Region Commission for Agriculture in 1988 to its eight institutions conducted a financial spot checks, it should be out of extra-budgetary income or should be directly offset by funding expenditures, and included in the temporary accounts of funds amounted to 2: 58000 yuan. A survey and design unit annual design income of 1.53 million yuan, all in the temporary accounting subjects, not included in extra-budgetary income. A considerable number of institutions to use this way to spill money to workers, indiscriminate spending entertainment, advance capital expenditures, purchase of illegal business
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