现行会计制度规定,行政事业单位接受捐赠直接列作收入。而预算外资金管理规定,行政事业单位接受捐赠的财物是未纳入预算管理的财政性资金,应由行政事业单位缴入同级财政专户,支出时再由同级财政部门按预算外资金收支计划,从财政专户中拨付。接受捐赠材料、 The current accounting system provides that administrative institutions accept donations directly as income. The extra-budgetary fund management regulations, administrative institutions to accept the donation of property is not included in the budget management of the financial funds, should be paid by the administrative institutions at the same level of financial accounts, expenditures by the same level of finance according to extra-budgetary funds received Support plan, allocated from the financial account. Accept donation materials,