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各事业行政单位在设置经费支出明细帐时,须按国家预算支出科目规定的“目”级科目设帐户,按“节”级科目设专栏。但由于“经费支出”的具体内容很多,某些“节”级科目只是反映有共性的支出项目,仅能粗略地说明某些经济业务的支出情况,不能提供更为详细的支出数据等资料,无法满足不同单位管理的特殊需要。因此笔者认为各事业行政单位可以在按国家制定的二级科目明细帐下根据本单位的具体实际情况另设一套经费支出辅助帐,作为上述明细帐的补充。
When setting up a detailed account of expenditures, administrative institutions of various undertakings shall set up accounts according to the accounts of the state budget expenditures and set up special columns according to the subjects of the “” stanzas “class. However, due to the specific content of ”expenditure “, some ”section " subjects only reflect the common items of expenditure, only roughly explain the expenditure of certain economic activities and can not provide more detailed expenditures Data and other information, can not meet the special needs of different units of management. Therefore, I believe that all administrative units of business can set up a supplementary set of expenditures according to the actual situation of their own units under the second-level accounts set by the state as a supplement to the above detailed accounts.