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一、党的十四大以来国家财政 的发展变化 党的十四大以来,在党中央和国务院的领导下,按照建立社会主义市场经济体制的要求,国家财政进行了一系列重大改革。1992年,初步实行了由经常性预算和建设性预算构成的复式预算制度,从财力分配的角度反映了政府作为社会管理者和国有资产所有者的双重职能。1993年,实行了《企业财务通则》和《企业会计准则》,改变了长期以来按所有制、部门和行业设置财务会计制度的
I. Development of State Finance Since the 14th CPC National Congress Since the 14th CPC National Congress, under the leadership of the Central Party Committee and the State Council, in accordance with the requirements of establishing a socialist market economic system, the state finance has conducted a series of major reforms. In 1992, the dual budgeting system consisting of the regular budget and the constructive budget was initially implemented. From the perspective of financial allocation, the government reflected the dual functions of the government as a social manager and owner of state-owned assets. In 1993, the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” were introduced, changing the long-standing policy of setting up financial accounting systems according to ownership, departments and industries