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现阶段公共财政体系建设的三个侧重点对预算会计制度产生了重大影响:部门预算的编制要求现行的预算会计制度提供准确的会计信息,以利于对部门进行绩效管理;政府采购导致财政支出确认基础的改变和总预算会计监控范围的扩大,对单位(采购实体)会计的影响为单位(采购实体)收支确认基础的改变;国库单一账户改变了预算资金的流转程序,将使现行财政总预算会计和行政单位会计面临又一次改革。
Three key points in the construction of the public financial system at this stage have had a significant impact on the budget accounting system: the preparation of departmental budgets requires that the current budget accounting system provide accurate accounting information to facilitate the performance management of departments; the government procurement leads to the confirmation of financial expenditures Basic changes and the expansion of the scope of the total budget accounting control, the impact on the unit (purchasing entity) accounting for the unit (the procuring entity) changes in the basis of revenue and expenditure confirmation; treasury single account changed the flow of budget funds will make the current fiscal total Budget accounting and administrative accounting is facing another reform.