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财政部于1989年制定的《事业行政单位预算会计制度》,施行已两年多了。各事业行政单位在实行该制度工作中,还存在以下问题:一是对“拨入经费”与“拨入专项资金”两个来源科目的核算内容分不清。对财政部门或上级机关拨来的预算经费,或进入“拨入经费”科目核算,或进入“拨入专项资金”科目核算。由于科目核算内容混淆,导致了单位预算会计与总预算会计间的预算内、外资金及类、款、项的帐目不符。二是主管会计单位
The Ministry of Finance formulated the “Budget and Accounting System for Business Administration Units” in 1989 and has been in operation for more than two years. In carrying out this system, various administrative departments have the following problems: First, they can not distinguish the accounting contents of the two sources from the “funds allocated” and the “special funds allocated”. The budgeted funds allocated by the financial department or the higher authority may enter into the account of “appropriation of funds” or enter the account of “appropriation of special funds”. Due to the confusion of account accounting items, the accounts between the budget budgets of the unit budget and the budgets of the total budget, the funds outside the budget, and the accounts of the categories, funds and items did not match. Second, the competent accounting unit