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编辑同志:1990年2月3日,中国人民银行、财政部、国家税务局以银发(1990)24号文件联合下发了《关于清理财政资金在银行开设帐户的通知》。通知规定,各级财政部门的财政预算资金和财政预算外资金,应由财政总会计统一在同级国库开立“预算内存款”和“预算外存款”两个帐户,财政机关的财政专项周转基金可以由总会计统一在有关专业银行单独开设存款帐户。财政部门内部各职能机构自行在银行开立的其他各种帐户,经清理后应予以撤并。但是,在近几年的财政审计中发
Editorial Comrades: On February 3, 1990, the People’s Bank of China, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Clearing Up Financial Funds for Opening Accounts with Banks by Document No. Yinfa (1990) No. 24. The circular stipulates that the financial budget funds and extrabudgetary funds at all levels of the financial sector should be unified by the financial accounting at the same level to open the Treasury “within the budget deposit ” and “extrabudgetary deposit ” two accounts, the financial authorities Of the special financial revolving fund can be unified accountants in the relevant professional bank opened a separate deposit account. All kinds of other accounts opened by banks in their respective functional departments within the financial department should be withdrawn after the liquidation. However, in recent years the financial audit made