论文部分内容阅读
近年来随着社会市场经济环境的日益更新,预算会计其难以适应新形势下核算新业务的需要,一些问题逐渐的暴露出来,如预算会计各分支衔接度不足、采用收付实现制会计基础存在局限性以及预算会计报告体系不完善等。所以,预算会计必须根据自身的实际情况,有针对性地改革现行预算会计体系,建立更为完善的新型预算会计模式。
In recent years, with the ever-updating economic environment in the social market, it is difficult for budget accounting to meet the needs of accounting for new businesses in the new situation. Some problems have gradually come to light. For example, if the budget accounting branches are not sufficiently connected, Limitations and budget accounting report system is not perfect. Therefore, budget accounting must be based on their own actual situation, targeted reform of the current budget accounting system, the establishment of a more complete new budget accounting model.