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会计分为两大类,即企业会计和预算会计。作为预算会计,它核算和监督我国中央与地方各级政府的预算资金,以及行政和事业单位的日常资金动向。现如今,预算会计逐渐成为了国家财政管理的重要组成部分。预算会计是在新中国诞生以后才起步的。近年来,我国社会主义市场经济体制慢慢走向成熟,国内外环境的变化也多种多样。尤其是在我国加入世贸组织以后,我国的财务管理难以适应经济全球化,现行的预算会计面临着新的问题与挑战,所以在预算会计体制方面的改革也任重而道远。在预算会计快速发展的今天,也发现了一些制约预算会计发展的因素。本文通过从不同的角度出发,深入、透彻地分析阻碍我国预算会计发展的制约因素。调查显示,我国现行的预算会计制度已经不能很好的适应我国社会主义市场的需求,预算会计必须创新。本文主要通过探讨预算会计的现状以及发展中存在的问题,从侧面分析了我国预算会计的改革意义,最后,提出预算会计的改进措施,为我国预算会计的健康发展提供建议。
Accounting is divided into two categories, namely, corporate accounting and budget accounting. As a budget accounting, it accounts and supervises the budgetary funds of the central and local governments of our country, as well as the daily capital movements of administrative and public institutions. Nowadays, budget accounting has gradually become an important part of state financial management. Budget accounting started after the birth of New China. In recent years, the system of socialist market economy in our country has gradually matured, and the changes in the environment at home and abroad have also varied. Especially after China’s accession to the WTO, China’s financial management is hard to adapt to economic globalization. The current budget accounting faces new problems and challenges. Therefore, the reform of the budget accounting system has a long way to go. Today, the rapid development of budget accounting, but also found some constraints accounting budget development. In this paper, from different perspectives, this paper analyzes in depth and thoroughly the constraints that hinder the development of China’s budgetary accounting. The survey shows that the current budget accounting system in our country can not meet the needs of our socialist market well and budget accounting must be innovated. This paper analyzes the status quo of budget accounting and the problems in its development, and analyzes the significance of the reform of budget accounting from the side. Finally, it puts forward some measures to improve budget accounting, which can provide suggestions for the healthy development of budget accounting in our country.