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新时期随着我国公共财政框架构建的不断完善,财政各项改革的不断深入发展,收付实现制预算会计体系的局限性也越发突出,引入权责发生制为补充的预算会计核算改革,已是大势所趋、势在必行。修改的收付实现制与修正的权责发生制互相补充,不仅可以更全面,准确地反映出财政资金收支的信息,还更有有利于发挥财政的经济和社会职能。
In the new period, with the continuous improvement of the construction of public finance in our country and the continuous deepening of various financial reforms, the limitations of the budget accounting system of payment and receipt have become more and more prominent. The introduction of the accrual basis as a supplement to the budget accounting reform has been implemented. Is the trend of the times, it is imperative. The revised payment system and the amended accrual system complement each other, not only can more fully and accurately reflect the financial revenue and expenditure information, but also more conducive to the financial and social functions.