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在我国,会计可以分为企业会计和预算会计,其中企业会计又分为基础会计、财务会计、成本会计;而预算会计,即非营利组织,政府与非营利组织会计。预算会计是适用于各级政府部门、行政单位和各类非营利组织的会计体系。我国预算会计体系常常会涉及一些问题,导致我国事业单位以及行政单位在运营方面的效益。预算会计的局限性在日常生活中也不断的体现出来,故对于加强会计体系改革的设想,在未来发展显得尤为重要。
In our country, accounting can be divided into enterprise accounting and budget accounting, in which corporate accounting is divided into basic accounting, financial accounting, cost accounting; and budget accounting, that is, non-profit organizations, government and non-profit organization accounting. Budget accounting is applicable to all levels of government departments, administrative units and various types of non-profit organization’s accounting system. China’s budget accounting system often involves some problems, leading to the operation of our public institutions and administrative units. The limitations of budget accounting are constantly reflected in daily life. Therefore, it is especially important for the future development of the envisaged reform of the accounting system.