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会计,按其所反映和监督的对象不同,可分为“企业会计”和“预算会计”两大类。长期以来,会计理论界和实务界对若干会计理论和实务问题,从各个方面进行了有益的探讨和研究。但纵观研讨的问题,几乎都是企业会计方面的,对预算会计的理论和实务问题,很少有人考虑。这是否意味着,预算会计的理论已经十分完善,其实务也已完全符合实际需要呢?依笔者愚见,事实并非如此。预算会计无论在理论上,还是在实务方面,都有许多问题需要进一步探讨和研究。为此,笔者撰写此文,就预算会计的涵义及特点问题,对传统的观念提出商榷,作为引玉之砖。期望能有更多的有识之士一
Accounting, according to the different objects they reflect and supervise, can be divided into two categories: “enterprise accounting” and “budget accounting”. For a long time, accounting theory and practice have carried out useful discussions and studies on a number of accounting theories and practical issues from all aspects. However, the issues discussed are almost always accounted for in corporate accounting. Few think about the theoretical and practical issues of budget accounting. Does this mean that the theory of budget accounting has been very perfect, and its practice has fully met the actual needs? According to the author’s humble opinion, the fact is not the case. There are many problems that need to be further explored and studied in budget accounting, both in theory and in practice. To this end, I wrote this article on the meaning and characteristics of budget accounting issues, put forward the traditional concept of a question, as the lead of the brick. Expect to have more people of insight one