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预算会计是为财政预算管理服务的。预算会计的目标摸式必须同财政管理的目标模式相适应;预算会计的基本职能必须为实现财政管理的目标发挥有效的作用。目前我国财政经济改革的步伐在不断加快,我国原来的预算会计目标模式和基本职能,已不能适应形势的发展,必须进行改革。就我国的预算会计的目标模式而言,长期以来,是围绕供给型财政管理模式的轨道运动
Budget accounting is for the budget management services. The target model of budget accounting must be compatible with the target model of financial management; the basic functions of budget accounting must play an effective role in achieving the goal of financial management. At present, the pace of China’s financial and economic reform is accelerating. Our original target model and basic functions of budget accounting can no longer meet the needs of the development of the situation and must be reformed. For the purpose of our country’s budget accounting model, for a long time, is around the supply-oriented financial management orbit