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xian ji cai zheng yu suan bo kuan ping zheng guan li shi yong zhi du zuo dai wan shan
Author(s): 
Pages: 77
Year: Issue:  5
Journal: Xi'an Finance

Abstract: <正>一、空白财政预算拨款凭证(预算拨款凭证)的管理存在缺陷。财政库款拨付凭证虽是专用凭证,但财政部门并没有纳入重要空白凭证管理,没有凭证使用期限,更没有领用、使用销号登记,拨款凭证的管理存在风险。
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