国库集中支付制度下年终结余资金的会计核算

Accounting of Annual Balances of Funds under the Treasury Concentrated Payment System

就国库集中支付制度下年终结余资金的会计处理方法进行分析，认为预算单位年终结余资金的会计处理不必通过资产类科目“财政应返还额度”，应根据当年收入支出实际金额确认当年的收入支出金额．

The author analyzes the accounting method of annual balances of funds under the centralized treasury payment system, and thinks accounting budget balance of funds need not by asset class subject ＂ lines of finance should be returned＂ , year income and expenditure for the year amounts should be recognized, according to the in-come and expenditure in real terms.