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国库对账是指国库将预算收入、支出按科目、级次与同级财政、税务和上下级国库进行的账务核对工作。中国人民银行、财政部、国家税务总局联合下发的银发[1998]15号《国库与财政、征收机关对账办法》的文件明确指出:各级国库与同级财政、征收机关要按月、年进行对账;有条件的地方,国库、财政、征收机关也可进行现场对账。江西省万年县支库在去年与有关部门共同实行了现场对账制度以来,收到了较好的效果。(1)对账及时,数据准确。每月终了财税部门按照《万年县支库现场对账制度》规定的日期,及时到国库进行
Treasury reconciliation refers to the state treasury will be the budget income, expenditure by subjects, level with the same level of finance, taxation and the lower and upper treasury account checking. The documents issued by the People’s Bank of China, the Ministry of Finance and the State Administration of Taxation jointly issued by Yin Fa [1998] No. 15 “Treasury and Finance and Levying Agency Reconciliation Measures” clearly pointed out: Treasury and levying organs at all levels should, on a monthly basis, Year reconciliation; where conditions permit, the Treasury, finance, tax collection agencies may also conduct on-site reconciliation. The Wannian County Branch of Jiangxi Province has achieved good results since it implemented the on-site reconciliation system with relevant departments last year. (1) reconciliation in a timely manner, accurate data. Financial and taxation departments at the end of each month in accordance with the “Wannian County on-site reconciliation system,” the date specified in the Treasury to