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新的预算会计制度执行以来,取得了显著成效,但在经济改革不断推出新政策的过程中,一些不完善之处也逐步显露出来,如住房制度、政府采购、医疗保险、再就业等核算问题,在新的预算会计制度中尚未涉及或者缺乏明确规定,需要制定与新制度相配套的核算办法,预算会计制度才会在实践中不断完善。 一、预算管理与财务规则脱节 新预算会计制度和财务规则改革的核心是对行政事业单位实行“大收入、大支出”管
Since the implementation of the new budget accounting system, remarkable achievements have been made. However, some imperfections have also gradually emerged in the process of economic reform, such as housing system, government procurement, medical insurance, re-employment and other accounting issues In the new budget accounting system has not been involved or lack of clear rules, the need to develop a new system and the accounting system, the budget accounting system will continue to improve in practice. First, the budget management and financial rules out of line The new budget accounting system and financial rules reform is the core of the administrative institutions to implement “big income, large expenditure” tube