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单位预算会计制度改革初探何巧白我国传统的预算会计模式与高度集中的计划经济体制相适应，是供给型财政的产物。其基本特征是反映了＂统收统支＂的财政与预算单位之间资金的领拨和缴销关系。十一届三中全会以来，随着经济体制改革的不断深入，特别是在当前建立社会主义市...
A Preliminary Study on the Reform of the Unit Budget Accounting System He Qiaoai China’s traditional budget accounting mode is a product of supply-oriented finance in conformity with a highly centralized planned economy. Its basic feature is the reflection of the link between the receipt and dismission of funds of the fiscal and budgetary units that “recycle unification revenue and expenditures”. Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, with the deepening of economic restructuring, especially in the current establishment of a socialist city ...