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近年来,国家为规范行政事业性收费管理,规范财务运作,确保按财政部“收支两条线”的规定切实执行,财政部门制定了对行政事业性收费实行票款分离的管理制度。攀枝花市于2000年对所有行政事业性收费实行票款分离的管理办法,在运作中,笔者发现原有会计科目设置存在反映不明晰等问题。为此,笔者就票款分离后的科目设置提出一些自己的看法,与有关专家、同仁商榷。
In recent years, the state has standardized the management of administrative charges, standardized the operation of finance, ensured the effective implementation of the “two lines of revenues and expenditures” stipulated by the Ministry of Finance, and formulated the management system for separation of fares from administrative fees. Panzhihua City in 2000 for all administrative fees and fares to implement the separation of management practices, in operation, I found that the existence of the existence of the original accounting subjects such as the problem is not clear. To this end, the author set the subjects after the separation of fare collection put forward some of his own views, and the experts, colleagues discuss.