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一、预算会计要强调对预算内,预算外资金的统一核算 预算会计主要是对国家预算资金进行反映、监督、核算的一种会计,是实施财政管理的重要手段。但是,近些年来,预算外资金迅速增长,规模日益扩大,已经成为国家财力综合平衡不可忽视的环节。据统计,1988年全国预算外收入2270亿元,相当于预算內资金的91.2％,几乎是平分秋色。对这笔巨大的财力不加强管理,不把理财视野从国家预算资金扩大到整个国家财力,既不利于社会财力的统筹安排,不利于社会总供给与总需求的平衡,不利于国民经济的有计划按比例发展,也不可能从根本上摆脫目前财政所面临的困难。
I. Budget Accounting It is necessary to emphasize the unified accounting of the budgetary and extra-budgetary funds. Budget accounting is an accounting that reflects, supervises and accounts for the state budget funds, and is an important means of implementing financial management. However, in recent years, the extra-budgetary funds have been rapidly increasing in scale and have become an indispensable link in the overall balance of state finance. According to statistics, in 1988, the extrabudgetary income of China reached 227 billion yuan, equivalent to 91.2% of the budgetary funds, almost equal dividends. Not stepping up the management of this tremendous amount of financial resources, nor expanding the financial horizon from the budget of the state to the entire national financial resources is not conducive to the overall arrangement of social and financial resources, to the balance between the total social supply and the total demand, to the unfavorable national economy It is impossible to fundamentally get rid of the difficulties currently facing the financial sector if the plan is to be pro-rata.