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本文综合比较分析我国企业会计与预算会计异同,旨在借鉴企业会计改革的成功经验,提出改进预算会计制度的初步构想,为我国早日进行预算会计制度改革提供理论参考。
Based on the comparative analysis of the accounting and budget accounting differences in our country, this paper aims to learn from the successful experience of enterprise accounting reform and put forward the preliminary conception of how to improve the budget accounting system, and provide a theoretical reference for the reform of the budget accounting system in our country.