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预算会计是以预算管理为中心的宏观管理信息系统和管理手段,是核算、反映、监督中央与地方预算以及事业行政单位收支预算执行情况的专业会计。随着我国经济的发展,预算管理进行了一系列的改革如部门预算编制、国库单一账户、政府采购等等,这就要求预算会计制度也要进一步改革才能适应预算管理改革步伐。由于经济体制改革与财政预算改革对预算会计提出了新要求,这就要求预算会计制度也要进一步改革才能适应预算管理改革步伐。
Budget accounting is a macroscopic management information system and management method based on budget management. It is a professional accountant that calculates, reflects and supervises the implementation of the budgets of the central and local governments as well as the revenue and expenditures of business administrative units. With the development of our economy, budget management has carried out a series of reforms, such as departmental budgeting, treasury single account, government procurement, etc. This requires that the budget accounting system should be further reform in order to adapt to the pace of budget management reform. As the economic system reform and budget reform put forward new requirements on budget accounting, this requires that the budget accounting system should be further reform in order to adapt to the pace of budget management reform.