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目前,某些地区的中小学校收取的学杂费收入的记账方法是由收费单位收费后,将库存现金自行存入财政专户,再做台账管理,待财政按预算比例返还收入给学校后,学校再将返还的收入纳入学校会计“大账”核算,这种核算方法有可能截留、挪用、挤占学杂费收入。笔者建议取消台账核算方法,允许中小学校在银行建立自有资金账户对学杂费收入实行更严密、更科学的管理。
At present, the method of recording tuition and fee income received by primary and secondary schools in some areas is charged by the charging unit. After the charges are charged by the charging unit, cash on hand will be deposited into the financial account and then be led to management of the ledger account. After the fiscal revenue is returned to the school on a pro-rata basis , The school will then return the income into the school accounting “big account ” accounting, this accounting method may be intercepted, misappropriated, squeeze tuition income. I propose to abolish the accounting method of accounts, allowing primary and secondary schools to establish their own funds in the bank account for tuition and miscellaneous income to implement more stringent and more scientific management.