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银行支出数是财政总预算支出核算的基础,实际支出数是单位预算支出的核算基础,“银行支取未报数”是银行支出数和实际支出数的差额,它是各单位尚未向财政报销的结存资金。使用“银行支取未报数”的意义,在于它能准确核算各单位预算资金的使用余缺情况,从一个侧面反映一个单位的财务管理水平。如某单位“银行支取未报数”较小,说明该单位预算资金核销及时,周转较快,使用效果较好。反之,说明这个单位占压预算资金较多,或是核销不及时。为了加强资金管理,财政部门对所属预算单位应核定一个“银行支取未报数”的正常周转定额,严格控制,及时督促清理结算,防止资金占压过多,造成浪费。对于超过定额的部分,可根据具体情况,抵扣部分预算拨款。某些属一次性专项补助结余,事已办完,该收回的应当收回。
The number of bank expenditures is the basis of the total fiscal budget expenditures. The actual expenditures are the basis for the calculation of the unit budget expenditures. The “unpaid bank borrowings” is the difference between the number of bank expenditures and the actual expenditures. Balance funds. The significance of using “unbanked bank withdrawals” lies in its ability to accurately account for the use and shortage of budgetary funds of various units and reflect the financial management level of a unit from one aspect. Such as a unit of “bank unreported” is smaller, indicating that the unit write-off funds in a timely manner, quick turnover, the use of better. On the contrary, indicating that this unit accounts for more budget funds, or write-off is not timely. In order to strengthen fund management, the finance department should verify the normal turnover quota of “bank loans not reported” for its own budget units, strictly control and supervise promptly clearing and settlement so as to prevent funds from overloading and wasting money. For more than the fixed part, according to the specific circumstances, offset part of the budget allocation. Some are one-time special subsidy balances, things have been done, the recovery should be recovered.