目前,一些行政事业单位在依照法规收取规费时,存在因交纳者在规定的期限内不能以货币资金直接交纳,而收取一定的实物折价抵交规费的现象。由于现行行政事业单位会计制度及收支两支线的有关管理规定都没有时以物抵费的会计处理作出统一的规定,使得收费单位在收取抵费实物时各行其是,存在不少问题。一是由于没有及时进行相应的账务处理,形成账外账,为私立“小金库”提供了可乘之机。二是抵费实物作价变现随意 At present, when some administrative units charge fees in accordance with laws and regulations, there is a phenomenon that certain payment of physical discount should be received because the paying party can not directly pay the monetary funds within the prescribed time limit. Due to the current accounting system of administrative institutions and the two branches of the revenue and expenditure management rules are not available when the goods arrived at the accounting treatment to make uniform provisions, making the charging unit in charge of the goods in kind, there are many problems. First, due to the lack of appropriate accounting treatment in a timely manner, the formation of an accounting book provides an opportunity for private “small treasuries”. Second, the actual price arrived at random cash