Administrative units for administrative expenditures, mainly applicable to "administrative operations", "general administrative affairs" and important administrative special three types of item-level accounts. Where there is a special expenditure account, such as the Ministry of Finance's "Golden Wealth" project, etc., it is always reflected in the relevant account. For the rest, basic expenditures are uniformly reflected in the "administrative operation" account, and other general project expenditures are reflected in "general administrative affairs". (This paragraph is transferred from the Ministry of Finance announced the conversion method of old and new subjects)
Basic expenditure budget includes two parts: personnel expenses and daily utility costs.
Personnel expenses include "salary and welfare expenses" and "grants to individuals and families". Specific items include: basic salaries, allowances, bonuses, social security contributions, meals, meal subsidies, retirement, pension, retirement (service), pensions, living allowances, relief expenses, medical expenses, scholarships, incentives, production subsidies, housing provident fund, rental subsidies, housing subsidies, and other personnel expenses. For the time being, no fixed standards are set for personnel expenses, which are implemented in accordance with the standards set by the state and the province.
The daily public funds include "commodity and service expenditures" and "other capital expenditures" belonging to the basic expenditures of the two parts. "Commodity and service expenditures" include: office expenses, handling charges, utilities, postage and electricity, property management fees, transportation costs, travel expenses, maintenance costs, conference fees, training fees, labor costs, labor union funds, welfare costs, public expenditures for retired staff, printing costs, hospitality, consulting fees, overseas expenses, rental fees, special materials, clothing, special fuel costs, commissioned the purchase of materials, and so on. Purchase costs, specialized fuel costs, commissioned operating expenses. Other capital expenditures" belonging to the basic expenditures include: the purchase of office equipment, the purchase of library materials and other capital expenditures, etc. (This paragraph is transferred from the Department of Finance of Jiangxi Province on the revision of the "Provincial Administrative Institutions Basic Expenditures Budget Management Measures (Trial)" notice)
This way of looking at it, the administrative operation reflects the two parts of personnel expenses and daily utility expenses, and general administrative practices reflect project expenses other than those under a separate account.
Accounting is a kind of economic management activity that takes money as the main unit of measurement and vouchers as the main basis, with the help of specialized technical methods, and carries out comprehensive, integrated, continuous and systematic accounting and supervision of the fund movement of a certain unit, provides accounting information to the relevant parties, participates in management and aims to improve economic efficiency. Ancient meaning is assembly and deliberation. Our country from the Zhou Dynasty has a dedicated accounting official, in charge of tax revenue, money and silver expenditure and other financial work, monthly accounting, yearly meeting. That is, the monthly sporadic accounting for "counting", a year of total accounting for "will", the two together into "accounting".