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预算是经济主体对于未来的规划和预测,会计则是经济主体对于过去的客观纪录。立足过去,方能预测未来。从这个意义上来讲,会计是建立预算的基础和依托,也是反映预算执行情况和结果的重要手段。确立适当的会计基础,不仅是建立会计制度的前提,而且对于建立与之对应的预算制度具有重要意义。现实中,一个经济主体会计基础的选择有两种:即权责发生制和收付实现制。国资委作为受政府委托的国有资产出资人代表,在建立国有资本经营预算制度的过程中,必然会遇到会计基础的选择。我们认为,应以权责发生制作为国有资本经营预算制度的会计基础。
Budget is the economic main body for the future planning and forecasting, accounting is the economic objective of the past record of the past. Based on the past, before we can predict the future. In this sense, accounting is the foundation and support for the establishment of a budget and an important means of reflecting the implementation of the budget and the outcome. Establishing an appropriate accounting basis is not only a prerequisite for establishing an accounting system, but also important for establishing a corresponding budget system. In reality, there are two choices for the accounting basis of an economic subject: the accrual basis and the receipt and payment system. As a delegate of state-owned assets entrusted by the government, SASAC will inevitably encounter the choice of accounting basis in the process of establishing a state-owned capital operation budget system. In our opinion, the accounting basis for the state-owned capital management budget system should be made with the accrual basis.