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当前,理论界对新形势下预算会计特点问题的认识很不统一。笔者认为,预算会计具有如下四大特点: 1.预算会计具有高度的统一性。预算会计的核算对象是国家预算资金运动。为了在全国或全省范围内记录反映预算资金运动情况,预算会计的核算内容和方法在全国或全省是统一的。2.预算会计涉及的范围比较广泛。由于预算会计不仅要反映和监督非物质生产领域的各项收支,还要反映和监督物质生产领域和流通领域一切与预算有缴拨款关系的收支,因此,预算会计具有广泛性的特点。
At present, the theoretical circle does not have a unified understanding of the problems of budget accounting under the new situation. The author believes that budget accounting has the following four characteristics: 1. Budget accounting has a high degree of unity. The accounting object of budget accounting is the national budget fund campaign. In order to record the movement of budget funds across the country or across the province, the contents and methods of budget accounting are unified across the country or the province. 2. Budget accounting involves a wide range. Since budget accounting not only has to reflect and supervise all revenues and expenditures in the non-material production areas, but also reflects and supervises all revenues and expenditures in the material production field and the circulation field that have a budget-related payment relationship, budget accounting has a wide range of characteristics.