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在市场经济体制的飞速发展下,收付实现制已经跟不上了我国经济和国情的发展,在预算会计中不断的显现出缺点、不足。与此同时,权责发生制的在西方国家,已经在预算会计中取得了广泛的应用。在预算会计改革和发展过程中,将权责发生制引入到预算会计中来,已经成为了一个必然之选。正处于摸索阶段的我国,会遇到相应的问题。在此,本文中将相对应着权责发生制,提出有关的会计体系、建立起财务报告制度等相应问题。
With the rapid development of the market economy system, the cash receipt and payment system can not keep up with the development of China’s economy and national conditions, and constantly shows shortcomings and shortcomings in budget accounting. At the same time, accrual basis in the western countries, has been made in the budget accounting has been widely used. In the course of budget accounting reform and development, the introduction of accruals into budget accounting has become an inevitable choice. At a time of groping in our country, we will encounter the corresponding problems. Here, this article will correspond to the accrual basis, put forward the relevant accounting system, set up the financial reporting system and other issues.