新的《事业行政单位预算会计制度》增加了抵支收入的核算内容,并规定可有两种方法列报:一是取得收入后,在预算内满收满支;二是取得收入后,先在预算外自收自支,定期转入预算内列收列支。但是,无论采用那种方法,在这部分资金的组织、使用、管理上,都存在着一些急待研究解决的问题。例如,有的单位规定在经费支出科目下设抵支支出二级科目,年终结帐时,将“抵支收入”收方余额冲转“抵支支出”,其冲转后的余额全部转入“专用基金”帐户。这种方法虽然解决了资金归属方面的矛盾,但会计人员在实际执行中,难以划分“经费支出”中抵 The new “budget accounting system for administrative units” has increased the content of offsetting revenue accounting and stipulated there are two ways to report: First, income is obtained, the full payment within the budget; second is income, the first Take extrabudgetary off-balance-payments and transfer them regularly to the budget. However, no matter which method is adopted, there are some urgent problems to be solved in the organization, use and management of this part of the funds. For example, some units stipulated that there should be a second-level offsetting expenditure account under the expenditure item. When the year-end payment is completed, the balance of the “offsetting income” receivables will be transferred to “offset expenditure” “Dedicated Fund” account. Although this method has solved the contradiction in the ownership of funds, accounting personnel in the actual implementation, it is difficult to divide the “expenditure” arrived