当前、为了适应预算管理的需要,财政部门是以基层用款单位的银行支出数来核算总预算支出.但是基层单位以银行支出数来核算预算支出,在一般情况下,都会出现“银行支取未报数”(通常包括“库存现金”“暂付款”“库存材料”三项资金),就一个县来说,少则十几万,多则几十万、上百万.以往我们曾发现基层单位有的把这项资金作为小金库,有的对职工借款长期不清理收回,有的被乱支乱用,有的被贪污挪用.现对加强这项资金的管理,提出一些意见,与同行共同探讨. 现行办法对行政事业单位年终经费存款的处理有三种情况:第一种是采取以各单位的年末经费存款抵拨下年度抵拨款的办法;第二种是各单位年末 At present, in order to meet the needs of budget management, the financial department calculates the total budget expenditures based on the number of bank expenditures of grassroots units, but the grassroots units make budgetary expenditures on the basis of bank expenditures. Under normal circumstances, there will be “bank disbursements Reported ”(usually including“ cash in stock ”“ temporary payment ”“ inventory materials ”three funds), a county, as little as hundreds of thousands, as many as hundreds of thousands, millions. In the past we have found that grassroots Some units of this fund as a small treasury, and some long-term workers do not clear the loan back, some were chaos, some were embezzled. Now to strengthen the management of this fund, put forward some opinions, together with their peers The current approach to the handling of end-of-year administrative deposit funds in three situations: the first is to take the end of each unit of funds to offset the next year to offset the approach; the second is the end of each unit