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国家对行政事业单位的经费试行“预算包干”办法,已经两年多了。实践证明,“预算包干”办法对调动用款单位加强财务管理,努力增收节支,提高经济效果以及克服吃“大锅饭”、“年终突击花钱”等弊病都起到了很好的作用。按我们内蒙古地区现行会计制度规定,行政事业单位实行“经费包干、一年一定、结余留用、超支不补”的办法以后。对当年经费包干结余部分,在会计帐务处理上是:付:拨入经费,收:经费包干结余,下年由单位按规定用途自行支配使用。这个规定没有说清楚
It has been more than two years since the state piloted the “budget package” for the funding of administrative institutions. Practice has proved that “budget package ” approach to mobilize money units to strengthen financial management, efforts to increase revenue and reduce costs, improve economic efficiency and to overcome the eaten “pot ”, “year-end assault money ” and other ills have played a very Good effect. According to our current accounting system in Inner Mongolia, the administrative institutions implement the principle of “covering funds for one year, certain ones for one year, remaining balances for ending balances, and overruns”. For the current year, the balance of the appropriation and disbursement is accounted for in the accounting and accounting treatment: Fu: disbursement of funds, collection: disbursement of dry balance of funds, the following year shall be subject to its own use and use by the unit for its intended use. This provision is not made clear