现行行政事业单位会计制度对预算外资金的核算内容,已不能适应当前的情况,亟需根据全额预算管理单位、差额预算管理单位、自收自支(企业化)管理单位的不同情况,分别制定出三套不同的会计科目,以适应不同单位的资金活动情况。预算内和预算外要分别核算,科目也要分别设置,不宜混淆在一起,以避免资金互相挤占挪用。实行企业化管理的事业单位,应根据不同的具体情况,采用有关企业的核算办法,这些单位应设置成本费用和补偿基金帐户,使之由“供给型”向“效益型”过渡,逐步达到自给自足。同时,在记帐方法上也不强求一律使用以收、付为符号的记帐方法。现在从中央到地方的许多主管部门,都从一些单位的纯收入中提取一部份作为事业发展基金,或用于干部职工的奖励和集体福利。因此这些 The current accounting system of administrative institutions of extra-budgetary funds accounting content can no longer adapt to the current situation, the urgent need to be based on the full budget management unit, the balance of budget management unit, self-supporting (enterprise) management unit under different circumstances, respectively Three different sets of accounting subjects have been worked out to suit the financial activities of different units. Budgetary and extrabudgetary should be separately accounted for, subjects should be set separately, should not be confused, in order to avoid mutual misappropriation of funds. Institutions that carry out enterprise management shall adopt the accounting methods of relevant enterprises according to different specific conditions. These units shall set up an account of costs and compensation funds so that they will transition from a “supply-type” to a “benefit-type” and gradually achieve self-sufficiency Self-sufficient. At the same time, the method of accounting does not impose any requirement on the method of accounting for receipt and payment. Many administrations from the central government to the local authorities now draw part of the net income of some units as funds for career development or as rewards and collective benefits for cadres and workers. So these