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政府财政预算是国家进行资金管理和控制的主要措施,主要由财政部门进行编制汇总。而政府会计核算的部门一般亦为财政部门。长期以来,我国财政会计核算基础为收付实现制。目前,我国已出台政府会计基本准则,“十三五”期间,国家将陆续出台政府会计具体准则,规范和统一行政事业单位会计核算,在会计核算基础上也将由收付实现制逐步转变至权责发生制。在此背景下,厘清政府财政预算与会计核算的改革方向和主要问题非常重要。本文主要从政府财政预算与会计核算管理的主要改革入手,分析了财政预算与会计核算存在的主要问题,进而提出了改进措施。
The government budget is the main measure for the state to carry out fund management and control and is mainly compiled and compiled by the financial departments. The government accounting department is also generally the financial sector. For a long time, China’s financial accounting basis for receipt and payment system. At present, China has promulgated the basic guidelines for government accounting. During the period of “13th Five-Year Plan,” the state will gradually introduce specific guidelines for government accounting, regulate and unify the accounting of administrative institutions, and will gradually shift from the principle of receipt and payment on the basis of accounting To the accrual system. In this context, it is very important to clarify the reform direction and major problems of the government budget and accounting. This paper starts with the main reforms of the government budget and accounting management, analyzes the main problems in the budget and accounting, and then puts forward the improvement measures.