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对预算会计改革若干问题的探讨山西省预算会计研究会课题组随着我国企业会计制度改革的不断深入,作为核算、反映和监督国家预算执行的预算会计如何改革,已成为财政、会计理论界与会计实务工作者亟待解决和回答的问题。本文试对预算会计制度改革的若干理论与实践问题作些...
With the continuous deepening of the reform of enterprise accounting system in our country, how to reform the budget accounting which accounts for, reflects and supervises the implementation of the state budget has become a hot topic in the field of finance and accounting theory and Accounting practitioners urgently need to solve and answer the question. This article attempts to reform the budget accounting system a number of theoretical and practical issues to make some ...