The six financial funds include official reception fees, bus purchase and operation and maintenance fees, exit fees, conference fees, training fees and travel expenses. Official reception fee refers to the relevant expenses incurred when official reception matters occur in government departments; "Bus purchase and operation and maintenance fee" refers to the relevant expenses incurred by government departments in purchasing official vehicles and carrying out daily maintenance on vehicles; The expenses for going abroad (territory) refer to the relevant expenses incurred by government personnel in the process of going abroad (territory) inspection and investigation; Conference fee refers to the relevant expenses incurred by government departments before and after the conference; The main training fee refers to the relevant expenses incurred by government departments in training staff; Travel expenses refer to the transportation, accommodation, public and miscellaneous expenses incurred by the staff of government departments on business trips.

I. Financial subsidy income

1. Non-financial subsidy funds, such as business income used by the competent department or the superior unit, business income or funds invested by the subsidiary unit to subsidize the normal business of the subsidiary unit, should be regarded as the superior subsidy income of the subsidiary unit, not the financial subsidy income;

2. The financial subsidies allocated are limited to special purposes, and when the institutions are required to make separate accounting and reimbursement, they should not be used as the financial subsidy income of the institutions, but as the allocated funds;

3. The state's investment in capital construction of public institutions is not included in the fiscal subsidy income.

Second, the accounting of financial subsidy income

1. For wages paid directly by the finance:

Debit: business expenditure

Loan: Payable wages

Borrow: Payable wages.

Loan: Financial subsidy income

2 for the purchase of materials and services paid directly by the finance:

Borrow: materials

Operational expenditure

Loan: Financial subsidy income

3 for the purchase of fixed assets paid directly by the finance.

Debit: business expenditure

Loan: Financial subsidy income

Borrow: fixed assets

Loans: fixed funds

Legal basis: Article 91 of the Constitution of People's Republic of China (PRC) * * * the State Council establishes an auditing organ to audit and supervise the financial revenues and expenditures of various departments and local governments at all levels in the State Council, as well as the financial revenues and expenditures of state financial institutions, enterprises and institutions. Under the leadership of Premier the State Council, audit institutions independently exercise their power of audit supervision in accordance with the law, and are not subject to interference from other administrative organs, social organizations and individuals.