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财政部规定:凡是有一定收入的金额预算管理单位,财政部门应会同单位主管部门对其收入规定一定比例或数额,抵顶事业费拨款,即通过抵支收入将全额单位预算外资金纳入预算管理,并按规定的帐务处理程序定期转入预算内列收列支。这项规定不但在政策上,而且在理论上为近年来一直困扰人们的预算外资金的管理问题提供了解决的思路,也为进一步深化事业单位的财务改革指明了方向。但从一年多的实践来看,抵支收入在实际工作中仍存在一定的不足,主要表现在以下几方面:
The Ministry of Finance stipulates that any amount with a certain amount of revenue should be allocated by the budget management unit and the financial department together with the department in charge of the company for a certain percentage or amount of its revenue and an allowance for the total amount of business expenses that will bring the extrabudgetary funds of the entire unit into the budget Management, and according to the provisions of the accounting procedures regularly transferred to the budget collection support. This provision not only provides policy solutions but also theoretically provides solutions to the management of extra-budgetary funds that have plagued the people in recent years. It also points out the direction for further deepening the financial reform of public institutions. However, from the practice of more than a year, there are still some deficiencies in the actual work of offsetting income, mainly in the following aspects: