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传统的预算会计都是以收付实现制度为基础的,但是随着经济社会的不断进步与发展,对预算会计的管理需求也逐渐增加。而此时,收付实现制的应用已经不能够适应大多预算会计工作的要求,而通过对权责发生制的合理应用就能够有效解决预算会计工作中存在的问题,同时还能够实现对整个财务管理工作情况的全面反映。下文就将对预算会计中权责发生制度的含义进行分析,并进一步阐述权责发生制应用在预算会计中的重要意义,继而提出了实际应用的相关措施。
Traditional budgeting and accounting are all based on payment and fulfillment system. However, with the continuous progress and development of economy and society, the demand for the management of budgeted accounting also gradually increases. However, at this time, the application of payment receipt and payment system can no longer meet the requirements of most budgetary accounting work. However, the reasonable application of accrual basis can effectively solve the problems in the budget accounting work, meanwhile, A comprehensive reflection of management work. The following will analyze the meaning of the system of accruals in the budget accounting, and further elaborate the significance of the accruals system in budget accounting, then put forward some practical measures.