为了正确核算反映企业内部上下级之间的资金划拨,《国营工业企业会计制度》规定,企业可以增设“拨付所属资金”科目:在资金平衡表内增列“拨付所属资金”项目。附属企业可以增设“上级拨入固定基金”和“上级拨入流动基金”两个科目;在资金平衡表内增列“上级拨入固定基金”和“上级拨入流动基金”两个项目。《国营施工企业会计制度》规定,企业使用“拨付所属资金”科目,设置“拨付所属固定资 In order to correctly account for the transfer of funds between the higher and lower levels within the enterprise, the Accounting System for State-owned Industrial Enterprises stipulates that an enterprise may set up an account for allocating its own funds by adding an item entitled Disbursement of Owned Funds to the Balance Sheet. Subsidiaries may add two subjects: “higher-level fixed-in fund” and “higher-level liquidated fund”. In the balance sheet, they include two items: “higher-level fixed-in fixed fund” and “higher-level liquidated fund”. “State Construction Enterprise Accounting System” provides that enterprises use “appropriation of funds owned” subjects, set up "allocated their own fixed assets