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依功能不同,财政管理可以分解为三个基本维度:合规性、绩效和风险管理。收付实现制与权责发生制预算在支持这些功能上呈现相当大的差异。一、合规性管理视角的比较收付实现制在现金已经收到或支付时确认交易和事项,并以报告期内现金的收支差额计算当前财务结果,以向信息使用者提供本期现金收入来源、使用用途及其期末现金余额等信息。权责发生制不考虑现金流发生的时间,而是在财务交易或经济事项的“权利”或“责任”发生时进行记录和计量。
Depending on their function, fiscal management can be broken down into three basic dimensions: compliance, performance and risk management. Pay-as-you-go systems and accrual budgets present considerable differences in supporting these functions. First, the compliance management perspective comparison Realization of cash receipts or disbursements when the cash has been confirmed transactions and events, and the cash balance of payments during the reporting period to calculate the current financial results to provide users with current cash Sources of income, uses and end-of-period cash balances. Instead of accounting for the timing of cash flows, accruals are recorded and measured at the occurrence of “rights” or “liabilities” in financial transactions or economic matters.