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全额预算单位为了开辟资金渠道,增加经费来源,可以在合法、合理的前提下,积极组织收入,并经同级财政部门同意,抵充经费支出,这部分抵充经费的收入,称为“抵支收入”。这是财政部制订的新的《事业行政单位会计制度》中增加的一种特殊的会计处理方法,目的是鼓励全额预算单位“创收”,减轻财政负担,并有利于建设事业的发展。但由于配套措施还不完善,在管理上还存在一些问
In order to open up capital channels and increase sources of funding, the full budgetary unit can organize its income actively and with the consent of the financial departments at the same level to meet its expenditures, which is offset by the income from the funds under the legitimate and reasonable premise. It is called “ Offsetting income ”. This is a special kind of accounting treatment added to the new Accounting System for Business Administrative Units formulated by the Ministry of Finance. The purpose is to encourage “full income” units of budget units to reduce their financial burdens and to facilitate the development of construction projects. However, due to incomplete measures, there are still some problems in management