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武警部队自组建以来一直沿用中国人民解放军的收付记帐法(教材称现金收付记帐法),实践证明这种办法有很多不便.我认为武警部队财务会计以采用资金收付记帐法为宜.第一,这样符合财政部关于行政事业单位使用资金收付记帐法处理经济业务的规定.第二,武警部队与地方财政部门有较密切的联系,如地方政府拨给的消防业务费、边境建设事业费、边防领导小组办公费等.如按现行办法该项经费只能在“预算外经费——代管经费”一个帐户核算,不能如实地反映该项经费的拨入、拨出、支出和决算
Since its establishment, the Armed Police Force has used the collection and payment method of the Chinese People’s Liberation Army (the teaching material is called the cash receipt and payment method), and this practice has proved to be inconvenient. In my opinion, the financial and accounting of the Armed Police Force First, this is in line with the Ministry of Finance on the use of funds by the administrative institutions to accept the provisions of the accounting method of financial transactions.Second, the Armed Police Force and the local financial sector are more closely linked, such as the local government allocated fire service Fees, border construction business expenses, border defense leading group office expenses, etc .. If the current approach can only be in the “extra-budgetary funds - escrow funds” an account can not faithfully reflect the funding of the dial-up, dial Out, expenses and final accounts