论文部分内容阅读
国家决定在七五期间每年拿出10亿元资金作为发展粮食生产的专项资金。国务院指示,财政部门负责资金筹集、管理,农水部门负责计划安排,审计部门负责检查监督,要求通力合作,共同管好用好这一资金。从我县两年来的工作实践看,由于此项资金的管理只有原则性的指示文件,没有具体的会计核算办法,加之基层用款单位会计人员水平低,造成核算混乱,手续不全,帐目不清,帐据帐表不符等现象,影响上报质量,主管部门、审计部门和财政部门都大伤脑筋。为此,提出以下建议: 一、制定专门的会计核算方法,统一记帐、算帐、报帐的要求,保证专款专用。二、设置专用会计科目。资金来源类设:固定资产基金、专项拨款、自筹资金、暂存款、周转金、其他收入。资金运用类设:专项资金支出、暂付款、其他支出。资金结存类设:
During the Seventh Five-Year Plan, the state decided to spend 1 billion yuan a year as a special fund for the development of grain production. The State Council instructed that the finance department should be responsible for fund raising and management and the agricultural and water departments shall be responsible for the planning and arrangement. The auditing department shall be responsible for the inspection and supervision, and require concerted efforts to jointly manage and make good use of this fund. From the practice of our county in the past two years, due to the fact that the management of this fund is only a principled instruction document and there is no specific accounting method, combined with the low level of accountants in grassroots units, resulting in confusion and incomplete procedures, the accounts are not Qing, account book does not match the phenomenon, affecting the quality of the report, the competent authorities, the audit department and the financial sector are greatly troubled. To this end, the following recommendations: First, the development of specialized accounting methods, unified accounting, accounting, reporting requirements, to ensure that earmarking. Second, set up a dedicated accounting subjects. Funding sources categories: fixed assets funds, earmarked funds, self-financing, temporary deposits, working capital, other income. The type of funds used: special funds, temporary payments, other expenses. Fund balance type set: