财政专户

Excel在高校应缴财政专户款科目管理中的应用

Application of Excel in the Subject Management of Payable Financial Special Account in University

中美两国的社会保险基金会计均以其基金为会计主体，以财政专户为管理手段。

Social insurance accounting , both in China and America , based accounting entity on funds and has adopted fiscal special account as means of management .

开户银行对存入财政专户的社会保障资金，要按规定的利率计息。

Bank of the fiscal accounts into social security funds , according to the provisions of the interest rates .

然后计算可还款的资金来源，包括收支结余、结转自筹基建以及在财政专户的存款。

After that , the calculation of the repayments sources including the balance of payments , Self-financing infrastructure and the financial account deposit should be done .

对不按规定使用中央财政专户内资金的，财政部有权拒绝受理。

If the fund in the special account of central finance is not used in accordance with regulations concerned , refusals may be made by the Ministry of finance .

但美国纳入政府财政专户管理的是单一现收现付、政府责任的公共社会保险基金，而我国纳入财政专户管理的是社会统筹和个人账户的混合基金。

In America , the fiscal special account manages unitary PAYG funds based on government responsibility , while in China the account manages mixed funds of social pooling and individual account .

社会保险基金被纳入财政专户，实行收支两条线管理，专款专用。使用电话专线提供资讯、谘询及代祷。

These funds have been orbited into special accounts and a system has been set up , whereby revenue and expenditure are managed separately and the funds are used for specified purposes only . Provide information , consultation , and prayer support through information hotline .

部门和单位上缴财政专户的预算外资金，必须按财政部门规定的时间及时缴入财政部门在银行开设的预算外资金专户，不得拖欠、截留和坐收坐支。

Departments and units have to turn in capital over budget of financial special account to capital over budget special account which is set by financial departments in the bank by the financial department stated time , without being delayed , remained and using collected cash for payment .

推行国库集中收付制度，强化各级财政预算、审计监督、财政专户管理。

A system of centralized collection and payment by the state treasury will be instituted for this purpose . Control over budgets , auditing and special financial accounts at all levels should be tightened .

财政收入中有很大一部分非税收入是在财政部门开设的财政专户中，财政专户是在银行的开设的结算账户。

A large amount of provincial non-tax revenue is kept in the special bank account opened by the department of finance .