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中国预算会计是以预算管理为中心的宏观管理信息系统,是核算、反映和监督中央与地方各级政府预算及事业行政单位收支预算执行情况的会计。随着中国财政管理体制改革步伐的加快,新的预算管理模式已开始建立,预算编制、执行等环节的管理制度正在发生根本性变化,在核算内容、方法、预算编制及预算管理等方面又出现许多新情况、新问题。这些都迫切使预算会计制度面临进一步的改革。本文对建立与完善我国政府与非营利组织会计提出个人思考。
China’s budget accounting is a macro-management information system based on budget management. It is an accounting system that calculates, reflects and supervises the implementation of budgetary and administrative budget at various levels of the central and local governments. With the acceleration of the reform of the financial management system in China, the new budget management mode has begun to be established. The management system of budgeting and execution has undergone fundamental changes and has emerged in terms of accounting content, methodology, budgeting and budget management Many new situations, new problems. All of these urgently urge the budget accounting system to undergo further reforms. This article put forward personal thinking on establishing and perfecting the accounting of our government and non-profit organizations.