行政事业单位实行新会计制度后，行政性收费为国家预算收入，通过“应缴预算款”科目全额上缴财政国库。事业性收费通过“应缴财政专户”科目上缴预算外资金财政专户。在审计行政事业单位时发现，被审计单位常常是有意无意地混淆这两个会计科目，造成截留国家预算收入。审计时 After implementing the new accounting system, the administrative charges will be the revenues from the state budget and will be turned over to the state treasury via the account payable in “budget payables”. Business fees through “accounts payable” account turned over to the extra-budgetary financial accounts. When auditing the administrative institutions, it was found that the audited units often confused these two accounting subjects either intentionally or not, resulting in the interception of the state budget revenue. Audit time