现行行政事业单位会计制度增设了“经费包干结余”这一资金来源科目,较好地反映了预算包干结余资金的增减变化情况。但目前对经费包干结余的支用仍在“经费支出”科目反映。一个资金运用科目——经费支出,与两个资金来源科目——拔入经费、经费包干结余相对应,年终“经费支出”科目的付方余额,分别冲“经费包干结余”和“拨入经费”科目,对应关系紊 The current accounting system for administrative institutions has added a fund source of “funds balance”, which better reflects changes in changes in budgetary balances. However, the current expenditure on the dry balance of the expenditures is still reflected in the “expenditure on expenditure” account. A fund used subjects - expenditures, with the two sources of funds - pull out funds, funds corresponding to the balance of payments, year-end “expenditure” subjects to the balance, respectively, “balance of funds” and “allocated funds ”Subjects, corresponding to the relationship between the turmoil