政府采购有集中采购和非集中采购两种方式。在集中采购过程中,受招投标或项目验收的影响,有些采购业务在当年不能完成,需要跨年度继续进行。跨年度的政府采购项目,是作为当年采购还是作为下年的采购,跨年度支付的政府采购资金,是列作当年的预算支出还是列作下年的预算支出,现行的预算管理制度和会计制度中均没有明确的规定。本文拟对这个问题,提 Government procurement centralized purchasing and non-centralized procurement in two ways. In the centralized procurement process, subject to bidding or project acceptance, some procurement operations can not be completed in the current year and need to continue over the years. The annual government procurement items are purchased as the current year or as the next year’s purchases and inter-annual payments of government procurement funds are listed as the current year’s budget expenditures or classified as next year’s budget expenditures, the current budget management system and accounting system are There is no clear rule This article intends to mention this issue