规范财政专项资金会计核算的建议

Suggestions For Accountants On Standardizing Specific Financial Funds

文章简要阐明了财政专项资金的内涵;结合财政国库部门的工作实际,指出了目前财政专项资金会计核算存在的主要问题;提出了规范财政专项资金银行账户的设置、加强资金管理的基本要求;详细介绍了财政专项资金拨付、会计核算的实务操作。

The present paper briefly expounds the connotations of specific financial funds. It points out the main problems of financial funds in the course of accounting, puts up the standardization of fixed funds in bank account, strengthens the basic requirements for fund management, introduces how to appropriate funds and practical operations for accountants. This paper is very instructive and helpful for financial departments to strengthen the funds management.