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预算会计作为反映并监督政府、行政事业和各类非营利组织预算实行情况与最后实行结果的一个预算会计的统一体系,可以在一定程度上抑制腐败现象的发生。随着我国经济和社会主义政治建设的不断发展和深入,预算会计也将有进一步调整。对于我国现有的会计制度,它所存在的不完善之处还有待改进,而在政府、行政事业单位中也存在一定的腐败风险。为了实现预算会计真正做到公开化、透明化、细致化、完整化,提出了一些解决措施。以达到对腐败现象有一定的抑制作用的目的,同时促进我国的经济建设和发展。
Budget accounting, as a unified system of budget accounting that reflects and supervises the implementation of the budget and the final results of the government, administrative undertakings and various non-profit organizations, can suppress the occurrence of corruption to a certain extent. With the constant development and deepening of China’s economic and socialistic political construction, budget accounting will also be further adjusted. For our country’s existing accounting system, its imperfections still need to be improved, but there are also some corruption risks in the government and administrative institutions. In order to truly open the budget accounting, transparent, detailed and complete, put forward some solutions. So as to achieve the purpose of restraining the phenomenon of corruption and at the same time promote the economic construction and development of our country.