According to the third paragraph of Article 22 of the Accounting System for Administrative Units, "administrative units must strictly manage the opening of bank deposits and prohibit multiple accounts."
According to the provisions of Article 28 of the Financial Rules for Administrative Units, administrative units shall be established and managed by the financial department. When an administrative unit opens a bank deposit account, it shall report to the competent budget unit or the financial department at the same level for approval. "
According to the second part (1) of the Accounting System of Public Institutions, "the management of bank accounts is unified by the accounting department to open accounts in banks, avoiding multiple accounts."
Extended data:
Multi-head account opening form of administrative institutions
1. Budget revenue payable and unpaid
Form of expression: funds and administrative fees (excluding incomes from fines and confiscations) that should be included in the budget are not turned over to the state treasury or finance as required, or the budgetary income that should be turned over is withheld and used.
2. Incomplete departmental budget.
Form of expression: some units should be included in the scope of departmental budget preparation, but they are not actually included; Unit income and expenditure are not all included in the departmental budget.
3. Adjust the budget in violation of regulations
Form of expression: adjust the budget approved by the financial department and change the expenditure subject and amount.
4, IOUs into account
Form of expression: the original voucher does not use the invoice specified by the seal of the financial department and the tax department.
5, misuse, misappropriation of allocated budget funds, special funds
Form of expression: the business expenses and special funds allocated by the finance will be changed into administrative expenses, capital construction, indiscriminate spending of money and materials, and the business enterprises will be changed into paid use and other misappropriation.
Baidu Encyclopedia-Accounting System of Administrative Units
Baidu Encyclopedia-Financial Rules of Administrative Units