一年一度的决算编审就要开始了。1981年是试行“预算包干”办法的第二年。行政事业单位的预算包干结余将涉及支出列报、年末冲帐和结转新帐等帐务处理问题。根据有关制度的规定,对上述问题的处理方法谈谈个人的想法。一、关于预算包干结余的列支问题。今年各单位的经费支出,既有本年预算拨款的支出,也有用包干结余解决的支出,怎样列报支出的问题,可以设想三种方法:一是搞两套支出帐,即将包干结余的支出也单设“目”“节”级科目,另搞一套帐反映;二是对包干结余的支出,不设支出帐,而在“经费包干结余”这个资金来源科目中坐支;三是仅将涉及“集体福利和奖励基金”的支出单独反映,对“事业发展基金”的支出则和本年预算拨款支出合用一套支出帐,不单设“目”“节”级科目反映。我主张用第三种方法列报包干结余的支出帐。因为,第一种方法搞两套支出明细帐,比 The annual review of the final accounts is about to begin. The year 1981 was the second year of the trial implementation of the “budget package” approach. The budgetary balance of the administrative units will cover the accounting issues such as expenditure presentation, year-end impunity and carry-over of new accounts. According to the provisions of the system, talk about personal ideas on how to deal with the above problems. First, on the balance of payments budget support issues. This year, the expenditures of all units, both the budget appropriation for this year, as well as the expenditures to be covered by the package balance, and how to present the issue of expenditure, three methods can be envisaged: one is to engage in two sets of expenditures, Also set up a single “” head “” section “level subjects, another engage in a set of accounts reflect; the second is the expenditure on the backbones, there is no expenditure account, and in the Third, only the expenditures related to the ”collective welfare and reward fund“ will be reflected separately. The expenditures on the ”career development fund“ will be combined with the expenditures for the current year’s budget in the form of an expenditures account, not only ” “” Section "level subjects reflect. I advocate using a third method to report the balance of the contract. Because, the first method to engage in two sets of spending subsidiary, than