近年来,随着财政管理体制不断改革,行政事业单位财务管理工作在账薄设置、科目运用、记账方法、会计核算、编制报表等程序处理方面已达到了制度化、规范化、标准化的要求。但它的下属单位在资金收入与支出、票据的填写与审核方面,仍存在一些不容忽视的问题。一是白条下账。大多 In recent years, with the continuous reform of the financial management system, the financial management work of the administrative institutions has reached the requirements of institutionalization, standardization and standardization in the procedures of account book setting, subjects utilization, accounting methods, accounting and reporting. However, its subordinate units still have some problems that can not be ignored in terms of fund revenue and expenditure, the filling and examination of bills. First, white under the account. most