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为了加强预算外资金的管理,国务院规定,对行政事业单位的预算外资金,原则上采取由财政部门专户储存、计划管理、财政审批、银行监督的方式。据了解,目前有不少乡镇财政执行上述规定的会计处理办法是:在预算外“其他暂付”或“暂付及应收款”科目下,增设“财政代管户”明细科目来核算其在财政代管专户储存资金的情况。收费单位将预算外资金上交财政代管时:付记“其他暂付(暂付及应收款)——财政代管户”科目,付记
In order to strengthen the management of extra-budgetary funds, the State Council stipulates that the extra-budgetary funds for administrative institutions shall in principle be taken in the form of special account storage by the finance department, plan management, financial approval and bank supervision. It is understood that there are a lot of township financial implementation of the above provisions of the accounting treatment is: extrabudgetary “other temporary ” or “temporary and receivables ” subjects, the addition of “financial escrow households ”Detailed accounts to account for their financial escrow account storage of funds. When the fee-paying unit surrenders extrabudgetary funds to the financial custody: pay-off “other temporary (temporary and receivables) - financial escrow account ” subjects, pay