A.對(duì)于納入預(yù)算管理的各項(xiàng)收支,特別是暫收暫付款項(xiàng),盡量做到收付款項(xiàng)時(shí)確認(rèn)
B.政府預(yù)算會(huì)計(jì),應(yīng)當(dāng)按照收付實(shí)現(xiàn)制的要求,確認(rèn)各項(xiàng)預(yù)算收入和預(yù)算支出,與年終決算保持一致
C.對(duì)于財(cái)政撥款資金,避免通過零余額賬戶跨年支付不能列支的暫付款事項(xiàng)
D.對(duì)于實(shí)有資金賬戶的暫付款項(xiàng),若支付時(shí)不能列支,年末預(yù)估列支