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即将于2017年1月1日实施的《政府会计准则——基本准则》(以下简称基本准则),在预算会计与财务会计结合方式的问题上采取了8要素方案,规定了财务会计5要素和预算会计3要素。这一方式可以说是“完整的财务会计+纯粹的预算会计”。说它是完整的财务会计,因为它有财务会计完整的5个要素,不仅能完整地反映资产负债状况,也能准确地反映财务收支运行情况。说它是纯粹的预算会计,那是相对于过去预算会计不那么纯粹
The forthcoming January 11, 2017 implementation of the “Government Accounting Standards - Basic Guidelines” (hereinafter referred to as the basic criteria), the combination of budget accounting and financial accounting to adopt an eight-element program, provides five elements of financial accounting and Budget Accounting 3 elements. This approach can be said to be “complete financial accounting + pure budget accounting.” It is a complete financial accounting, because it has a complete five elements of financial accounting, not only can fully reflect the balance sheet, but also accurately reflect the operation of the financial revenue and expenditure. It is purely budget accounting, which is not as pure as accounting budgets of the past