决算会审中常常发现,无论是中央还是地方省市,都有一些行政单位多年来同时使用行政和事业两种会计制度。通常的情况是,部门办公厅(室)使用行政单位会计制度核算机关本身的经费收支,财务司(处)使用事业单位会计制度核算其管理的财政拨款项目经费和附属单位缴款等非财政性资金。对年末非财政性资金结余,财务司(处)还按照事业单位会计制度进行结余分 In the final accounts and convictions, it is often found that, no matter in the central or local provinces or municipalities, some administrative units use both administrative and career accounting systems over the years. The usual situation is that the departmental office (office) uses the financial expenses of the administrative unit accounting system itself. The financial department (department) uses the accounting system of the public institution to account for the non-financial Sexual funds. For non-fiscal fund balances at the end of the year, the Finance Department (Branch) also carried out balance points according to the accounting system of public institutions