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根据市财政局规定,对本市范围内的水闸管理单位的船舶过闸费资金实行预算外收支两条线管理,即各水闸所将收入过闸费资金定期上缴财政专户储存,而各单位的人员,运行经费开支由财政核定后以拨款形式予以支付,这一做法无疑是当前形势下为了加强资金管理,整顿会计行为而采取的一个新举措,然而这一制度的实施在给有关单位带来益处的同时,又将会引发一些新的矛盾,以下就对这一问题做一浅显的探讨。从有利的方面讲,对规费收入实行收支两条线管理,不仅有利于各水闸所的财务管理工
According to the provisions of the Municipal Bureau of Finance, the city gate within the scope of the sluice management unit of the flood toll funds to implement extra-budgetary revenue and expenditure management, that is, the floodgates income gatekeeper funds regularly deposited in financial accounts, and each unit Of personnel, operating expenditures approved by the financial allocation of funds to be paid in the form of this approach is undoubtedly the current situation in order to strengthen financial management, accounting practices to take a new measure, however, the implementation of this system to the unit with the unit To benefit at the same time, it will lead to some new contradictions, the following on this issue to make a plain discussion. On the plus side, the two lines of revenue and expenditure management on fee income not only benefit the financial management of the floodgates