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《事业行政单位预算会计制度》规定：专项资金是指由财政机关、上级单位拨人的指定用途、专款专用、单独核算的资金。但在审计中往往发现．有相当部分事业行政单位以“经费暂存”科目列收列支“拨入专项资金”的现象较为普遍。例如，1995年12月，某县财政局拨1996年水利冬修经?
The budget administration system of the administrative unit of the government stipulates that the special funds refer to the funds earmarked and earmarked by the financial authorities and higher level units for special purposes. But often found in the audit. A considerable part of the administrative units to “temporary funds” included in the collection of expenditures “special funds into the” phenomenon is more common. For example, in December 1995, a County Department of Finance allocated winter water conservancy training in 1996?