| 规范财政专项资金会计核算的建议 |
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| 引用本文： | 姚赛芝.规范财政专项资金会计核算的建议[J].湖南财经高等专科学校学报,2006,22(1):31-33. |
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| 作者姓名： | 姚赛芝 |
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| 作者单位： | 常德市财政局,湖南,常德,415000 |
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| 摘 要： | 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。
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| 关 键 词： | 专项资金 会计核算 建议 |
| 文章编号： | 1009-4148（2006）01-0031-03 |
| 收稿时间： | 2005-12-28 |
| 修稿时间： | 2005年12月28 |
Suggestions For Accountants On Standardizing Specific Financial Funds |
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| YAO Sai-zhi.Suggestions For Accountants On Standardizing Specific Financial Funds[J].Journal of Hunan Financial and Economic College,2006,22(1):31-33. |
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| Authors: | YAO Sai-zhi |
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| Abstract: | 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. |
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