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第三讲总预算会计报表主讲人杨光平①《财政总预算会计制度》第十章中对会计报表的编审作了具体要求。有关会计报表的编制和汇总与原制度相比较,内容变化不多。因为我们总预算会计编报的预算收支执行情况表等,主要是依据《国家预算收支科目》规定编报。在《国家预算收支...
Lecture 3 of the Budget Speech by General Manager Yang Guangping ① The Chapter 10 of the Accounting System for General Financial Budget makes specific requirements for the review of accounting statements. The compilation and aggregation of accounting statements have not changed much compared with the original system. Because of our budget statement of the total budgeted revenue and expenditure performance table, mainly based on “national budget receipts and expenditure subjects” provisions of the preparation. In the "national budget revenue and expenditure ...