目前,企业预算外资金管理的薄弱一环,是在企业内部没有建立预算外资金收支台帐。就我们常州市来说,几年来,年年进行预算外资金的统计,工作虽然抓得很紧,但统计数字没有一年可以说是完全准确的。其原因,除财务人员填报的口径、范围等不统一外,就是没有建立预算外资金收支台帐。许多企业上 At present, the weak part of the management of the extra-budgetary funds of the enterprises is that there are no budgetary accounts for revenues and expenditures set up within the enterprises. For our part, Changzhou City has conducted statistics on extra-budgetary funds annually for several years. Although the work is tightly grasped, the statistics can not be completely accurate without a year. The reason, in addition to financial personnel to fill in the caliber, scope and other non-uniform, that is, there is no budget for the establishment of revenue and expenditure accounts. Many businesses