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1997年我国对预算会计制度进行了改革,制定并颁布了《财政总预算会计制度》《行政单位会计制度》《事业单位会计制度》《事业单位会计准则》以及医院、学校、测绘等特殊行业会计制度。随着政府采购、国库集中收付、部门预算等财政预算管理改革的出台,原有的预算会计体系又不适应形势发展的需要。当前,重组预算会计体系,形成政府会计的呼声越来越高;政府财务报告作为政府会计的重要组成部分,其构建也迫在
In 1997, China’s budget accounting system was reform, formulated and promulgated the “fiscal budget accounting system” “administrative unit accounting system” “business unit accounting system” “business unit accounting standards” and hospitals, schools, surveying and mapping and other special sector accounting system. With the introduction of fiscal budget management reforms such as government procurement, centralized treasury collection and payment, and departmental budgets, the original budget accounting system does not meet the needs of the development of the situation. At present, the restructuring of the budget accounting system, the formation of government accounting is getting louder and louder; the government financial reports as an important part of government accounting, its construction is also forced