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yu suan zhuan xiang zi jin cun yu shang ye yin xing de fu mian xiao ying
Author(s): 
Pages: 64
Year: Issue:  7
Journal: Financial Accounting

Abstract: <正>财政预算专项资金是财政预算内具有特定用途的国库资金,如:基本建设资金、国债建设资金、农业综合开发资金、社会保障资金等。目前,地方政府部门仍以各种规定将这些预算专项资金存放于国有商业银行,其运作程序是:上级下拨预算专项资金入国库后(或从预算提取后),先列入某项预算支出,再将这些专项资金转存于商业银行财政部门的专户,然后由财政部门按计划控制管理使用。其目的是为了灵活调度使用专项资金,解决国库不直接为企事业单位提供支付结算服务的实际问题。
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