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1.预算单位现有账户难以彻底取消。财政部财库[2002]1号文件要求国库支付试点部门对实行集中支付的原财政领拨款账户,采取“只出不进”的办法,各项结余资金转入“基本存款”户,原则年底用完,办理清户。实际上,预算单位财务并不仅限于财政资金安排的财政支出。往来账款清理,投资的收回,资产变价处理,非财政安排的科研、实验,地方专项补助及单位正常周转,仍需有
1. It is difficult to eliminate the existing account of the budget unit completely. Ministry of Finance Treasury [2002] No. 1 document requires the Treasury to pay the pilot department to implement the centralized payment of the original financial collar appropriation account, take “not only” approach, the balance of funds transferred to the “basic deposit” Households, run out of principle at the end, for the settlement. In fact, the financial unit of the budgetary unit is not limited to the financial expenditure of the financial funds. The current accounts receivable, the recovery of investment, asset price changes, non-financial arrangements for scientific research, experiments, local special subsidies and the normal working unit still need to have