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正确办理预算支拨是国库会计核算的一项主要工作,如果在预算支拨中发生错用预算科目的情况,该如何进行处理?目前有关制度中均未提及。笔者建议,采用“更正通知书”据以更正。
Correct handling of budgetary allocations is a major task in treasury accounting. If there is a misuse of budgetary items in budget allocations, what should be done? Neither is the current system. I suggest that the use of “correction notice ” accordingly corrected.