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笔者在工作中发现,上级财政部门在年底拨入的专款,有时需要跨年度才能拨到用款单位;本级财政根据工程进度、用款计划拨付的款项有时也会出现跨年度的现象。由于现行《财政总预算会计制度》实行收付实现制,按照规定,当年未拨出的款项不能在当年列支,只能形成预算结余。这样就难以分清有多少专款未拨付,有多少财力可供本级财政使用。特别是在山区困难县,如果预算结余较多,就容易让人产生误解。有的地方为了避免选种误
The author found in the work, the higher financial departments at the end of the special funds, sometimes need to be allocated across the year to hire units; the level of finance according to the progress of the project, the funds allocated by the plan may sometimes appear across the years phenomenon. Due to the implementation of cash collection and payment system in the current General Financial Accounting System, according to the regulations, the unallocated funds in the current year can not be disbursed in the current year and only the budget balance can be formed. In this way, it is difficult to distinguish how many funds have not been allocated and how much financial resources are available for the financial affairs of the same level. Especially in mountainous counties, it is easy for people to misunderstand themselves if the budget balance is high. In some places in order to avoid mistakes