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一、预算会计环境的变化从1998年预算会计的改革,到近几年来的政府预算制度的改革,我国的预算会计已走上与社会主义市场经济体制相适应的道路。预算会计的客观环境发生了以下重大的变化:①部门预算编制进一步细化、公开和透明,同时实行综合预算原则。②复式预算制度将进一步完?
I. Changes in Budget Accounting Environment From the reform of budget accounting in 1998 to the reform of the government budget system in recent years, our country’s budget accounting has embarked on a road that is compatible with the socialist market economic system. The following major changes have taken place in the objective environment of budget accounting: (1) The departmental budgeting is further refined, open and transparent, and the comprehensive budget principle is implemented at the same time. ② duplex budget system will be further completed?