论文部分内容阅读
财政支农专项资金实行县级报账制度以来,统一了会计核算,规范了会计行为和资金管理程序,以“拨”改“报”的支付方式,堵塞了管理上的一些漏洞,确保了财政支农资金专款专用,但在工作实践中对现行支农资金县级报账制中产生的“谁来报、怎么报、报什么”等问题,我们认为还有待进一步明晰与商榷。一、财政支农资金报账制存在的问题财政支农资金报账制工作,存在的问题具体表现为以下几个方面:
Since the implementation of the county-level accounting system for special funds for financial support for agriculture, we have unified accounting practices, standardized the accounting practices and capital management procedures, and plugged some loopholes in management through the payment method of “dialing” and “reporting” We have ensured that there is a special earmarking of funds for supporting agriculture, but we still think that it needs to be further clarified and discussed in the work practices such as “who reports, how to report and what is reported,” etc. arising from the current account-issuing system for supporting agriculture at county level . First, the financial support for the existing problems of petty cash back Agricultural fiscal funds reporting system, the problems in the specific performance of the following aspects: