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在我国民族地区财政管理的实践中,预算会计已经越来越起到不可替代的特殊作用。这是由预算会计本身的性质和民族地区财政管理的特点所决定的。但是,一些同志对预算会计在民族地区财政管理中的特殊作用仍然认识不足,因而对此项工作重视和支持不够,没有充分发挥其应有的作用。有些做财政工作的同志把预算会计仅当成收支记帐,报帐管帐的工作,使预算会计受到不应有的削弱,从而也影响了整个财政管理工作和民族地区经济的发展。这种情况必须予以扭转和纠正。
In the practice of fiscal management in ethnic areas in our country, budget accounting has played an irreplaceable and special role. This is determined by the nature of budget accounting and the characteristics of fiscal management in minority areas. However, some comrades still lack of understanding of the special role of budget accounting in the financial administration in ethnic minority areas, so they pay insufficient attention and support for this work and fail to give full play to their due role. Some comrades doing financial work have regarded budget accounting as accounting for revenue and expenditure and reimbursement of accounts, so that budget accounting has been unduly weakened, thus affecting the entire financial management and the economic development in ethnic minority areas. This situation must be reversed and corrected.