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各级财政部门代表政府掌管各项财政资金,总预算会计则是财政部门核算、反映、监督政府预算执行和各项专用基金、财政周转金等财政性资金活动的专业会计。财政部门的总预算会计有一个显著的特点,就是不设相应的出纳,相同的,财政部门管理的未纳入总预算会计核算的各项资金的会计也顺理成章地不设相应的出纳。
The financial departments at all levels represent the government in charge of various financial funds. The total budget accounting is the professional accounting of the financial funds accounting, reflecting and supervising the implementation of the government budget and various special funds and financial working capital. The financial department’s total budget accounting has a notable feature is that there is no corresponding cashier, the same, the financial sector management is not included in the total budget accounting of all kinds of accounting of funds is also a matter of course no corresponding cashier.