近两年来,我市所有全额预算拨款单位的职工工资由财政通过银行统一发放,减轻了单位会计的工作量。但有些单位会计人员除了每月上报财政人员工资增减变动情况以外,年终仅仅根据财政全年工资发放汇总表,编制预算拨款收入和工资支出的转账凭证。笔者认为,这样处理不妥,主要是会计记账的原始凭证不完整,不便于今后对会计档案资料的查 In the past two years, all the employees in our city’s full budgetary appropriation units have been paid by the government through banks in a unified manner, which has lessened the workload of the unit accounting. However, some accounting personnel in addition to monthly reports of changes in the wage increase and decrease of financial personnel, the end of the year based only on the annual salary distribution summary table, the preparation of budgetary appropriations and wages and expenditure transfer vouchers. The author believes that such improper handling, mainly accounting records of the original voucher is not complete, inconvenient in the future to check the accounting files