The financial department pre allocated funds for the settlement of the units in accordance with the relevant regulations.

The composition consists of pre allocation and capital allocation.

The pre appropriation is the sum of funds allocated by the budgetary funds in advance. The total budgetary funds allocated in the annual budget execution should be allocated as the budgetary funds in the next year, and the next year's funds allocated to the units before the end of the year.

Capital allocation is a capital account allocated to the trustee of capital construction expenditure or capital appropriation for capital construction financial management department.

The management requires that the funds be appropriated (excluding pre allocated funds for the next year) should be refunded or cleared up before the end of the year.

Capital expenditure should be pferred according to the number of bank expenditure (quota Department) and the number of units allocated (non quota).

For administrative institutions, the allocation of funds should be pferred according to the relationship between units.

Any unit with a superior department can not be an accounting supervisor, directly reporting to the financial departments at all levels.

The accounting method of the financial budget includes the pre appropriation and the capital allocation, and the pre appropriation and the capital allocation are accounted for separately.