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新中国成立之后,面对当时的经济和政治环境,原有的预算会计相关制度急需改革以适应经济社会发展的需要。以1950年中央人民政府政务院发布的《预算决算暂行条例》为指导,财政部于同年年底制定了分别适用于党政机关和事业单位的《各级人民政府暂行总预算会计制度草案》和《各级人民政府暂行单位预算会计制度草案》,对预算会计的相关体系进行了具体界定,对会计科目、记账方法、会计年度和报表的编制也进行了统一的规定。这两个预算会计制度的制定和实施标志着政府会计体系的初步形成,为今后政府会计制度的发展打下了良好的基础。
After the founding of new China, in the face of the current economic and political environment, the original budget accounting system was in urgent need of reform so as to meet the needs of economic and social development. Under the guidance of the Provisional Regulations on Budgetary Accounts promulgated by the Central Government of People’s Government in 1950, the Ministry of Finance formulated the “Provisional General Budgetary Accounting System for People’s Governments at All Levels” and the “ Level People’s Government Interim Measures for the Budget Accounting System ”, the budget system of accounting related to a specific definition of accounting subjects, accounting methods, fiscal year and the preparation of the report also conducted a unified rule. The establishment and implementation of these two budget accounting systems mark the initial formation of the government accounting system, laying a good foundation for the future development of the government accounting system.