论文部分内容阅读
建国以来,我国一直把企业会计和预算会计作为国家整个会计工作的两大重要组成部分,在会计制度的设计与管理方面,企业会计制度与预算会计制度,分别由财政部的会计司和预算司分口管理,形成两个独立的会计核算与管理系统。现在企业会计制度已经进行了改革,由过去计划经济体制下,按所有制、分行业或部门的统一会计制度的管理模式,改革为适应社会主义市场经济需要的,以企业会计准则统驭企业会计制度的管理模式(在现阶段,企业会计制度与企业会计准则同时并存)。预算会计制度怎么改,建立什么样的会计制度管理模式,大家很关心,各方面正在组织讨论。
Since the founding of the People’s Republic of China, China has always regarded enterprise accounting and budget accounting as the two major components of the entire accounting work in the country. In terms of the design and management of the accounting system, the accounting system for enterprises and the accounting and accounting system are separately provided by the accounting department and budget department Split management, the formation of two separate accounting and management system. Nowadays, the accounting system of enterprises has been reformed. Under the planned economy system in the past, according to the unified accounting system of ownership, sub-sectors or departments, the reform of the accounting system to adapt to the needs of the socialist market economy, corporate accounting standards to control enterprise accounting system Management model (at this stage, corporate accounting system and corporate accounting standards coexist). How to change the budget accounting system, the establishment of what kind of accounting system management model, we are concerned, all parties are organizing discussions.