目前,许多地方的行政、事业单位的预算外资金收入都采用直接上缴财政的做法。由于这部分资金所有权、使用权、支配权归地方政府,其管理权归地方财政,并且这部分资金并没进入收款单位银行账户,在这种情况下,收款单位该不该记账就值得商讨了。 At present, the extrabudgetary funds and receipts of administrations and public institutions in many places are directly financed. Because this part of the funds ownership, use rights, control over the local government, its management authority of local finance, and this part of the funds did not enter the receiving bank account, in which case, the receivables should not be recorded Worth discussing.