在预算会计工作中,必须认真核实实际支出数,正确核算银行支出数与银行支取未报数。据我所知,最容易忽视的是对银行支取未报数的核算和清理,这是财政支出管理中的一个大问题,应当引起重视。下面结合实际工作体会,谈谈对这个问题的意见。一、为什么要强调核实银行支取未报数? 我们知道,银行支出数就是各级财政的预算支出数,是各行政、事业、基本建设单位已从银行支取的款项。各单位从银行支取款项后待核销的预付款和周转用的库存材料、库存现金等通称银行支取未报数,它是尚未向财政报销的结存资金。正常的结存资金,是各单位 In the budget accounting work, we must carefully verify the actual expenditure, the correct accounting of the number of bank branches and bank withdrawals are not reported. As far as I know, the most overlooked one is the unaccounted-for accounting and liquidation of banks. This is a major issue in the management of fiscal expenditures and deserves our attention. The following combination of practical work experience, to talk about the views on this issue. First, why should we emphasize that verification of bank withdrawals is not reported? We know that the bank expenditure is the budget expenditure of all levels of finance, which is the amount that administrative, business and capital construction units have drawn from banks. The units to withdraw funds from the bank after the write-off to be written off the cash and working with the stock materials, cash and other bank accounts known as the total unliquidated, it is not yet reimbursed to the financial balance of funds. The normal balance of funds, is all units