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随着国库会计数据集中系统(TCBS)在全国陆续上线运行,各级国库自1994年以来使用的预算拨款凭证已经明显滞后于当前的业务实际要求,亟待改进。不适应之处:一是单式凭证与双讫记账方式不符。《中国人民银行会计基本制度》第三十七条:“会计凭证按形式分为复式凭证和单式凭证,表内业务使用复式凭证,单讫记账时使用单式凭证。”随着TCBS的上线运行,国库会计的记账方式(指表内)已由原来的单讫记账改为双讫记账,而作为记账凭证使用的预算拨款凭证却是单式凭证。此外,
As the Treasury Accounting System (TCBS) goes on-line throughout the country, the budget appropriation vouchers used by the Treasury at all levels since 1994 have lagged far behind the actual requirements of the current business and are in urgent need of improvement. Not suited to the place: First, a single voucher and double billing accounting method does not match. Article 37 of the Basic Accounting System of the People’s Bank of China: “Accounting vouchers are divided into multiple vouchers and single vouchers according to the form, and the business in the form of double vouchers is used in the form of single vouchers.” With the TCBS on-line operation, the Treasury accounting bookkeeping (referring to the table) has been changed from the original single billing to double billing, and the use of accounting vouchers used as a single budget documentary vouchers. In addition,