读《财会通讯》今年第一期沈贻忠同志“在预算内外资金相互占用时怎样使两部分资金各自计算平衡”一文,又查阅本刊去年第十期唐椿南同志“预算单位资金活动情况表结构的商榷”一文.现就有关问题与沈、唐两同志商讨.一、全额预算单位资金活动情况表的结构,是根据预算内外奖金分别管理,以及奖金收付记帐法的资金平衡公式确定的.一般说是体现了全额预算单位财务收支的特点.但是,不能认为它是一成不变的,随着“预算包干”的实行,预算内外两部分资金相互占用也会增多.为了适应变化了的客观情况,将资金活动情况表作必要的更改,应当是允许的.按唐文更改后的结构表(格式附后)可以看到,预算内外的资金来源、资金运用和资金结存都 Read the article “Combine of Finance and Communications,” the first issue of this year Comrade Shen Qizhong “How to balance the balance between the two parts of the funds when the funds inside and outside the budget are seized each other ”, and also read the tenth report of Comrade Tang Qiannan“ the activities of the funds of the budget unit in the last year. The structure of the ”“ article. Now on the relevant issues and Shen, Tang comrades to discuss. First, the structure of the full amount of the budget unit funds activity table is based on the management of the budget inside and outside the bonus, and the balance of funds to pay the billing method. The formula is generally defined as embodying the characteristics of the financial balance of the full budget unit. However, it cannot be regarded as immutable. With the implementation of the ”budget contract," the mutual use of funds within and outside the budget will increase. In order to adapt to the changed objective conditions, it is permissible to make necessary changes to the table of fund activities. According to the revised table of the Tang Dynasty (form attached), it is possible to see the source of funds, the use of funds, and funds within and outside the budget. Balance deposit