按照现行会计制度的规定,预算单位收到财政部门拨款时,计入“拨入经费”科目,在财政拨款没有全部到位的情况下,该科目只能反映财政部门实际拔入的经费数,不能反映财政部门下达的经费预算指标总额,也不能随时与财政部门核对经费预算指标欠拨数。为此,笔者建议增设“经费预算指标”与“应收财政拨款”两个会计科目,以加强经费预算指标的管理。“经费预算指标”科目核算各预算单 According to the provisions of the current accounting system, when the budgetary unit receives funds appropriated by the financial department, it is counted as “appropriated funds ” subject. When the financial appropriation is not fully put in place, the account can only reflect the actual funds withdrawn by the financial department , Can not reflect the total amount of financial budget targets issued by the financial department, nor can they check with the financial department at any time to offset the appropriation of the budget targets. To this end, I propose to add “budgetary indicators ” and “receivable financial allocation ” two accounting subjects to strengthen the management of the budgetary targets. “Budget Budget Indicators ” subject accounts each budget list