预算会计改革研讨中值得商榷的几个问题

• 出 处: 四川预算与会计
• 发表日期: 1995年03期
• 关键词: 预算会计改革 预算管理 非盈利组织 计划经济体制 资金运动 收付实现制 预算约束 预算会计体系 于非 权责发生制

一、预算会计名称要不要改?同国际上一般把各个单位的会计划分为企业会计和非盈利组织会计一样,我国建国以来就把各个单位的会计划分为企业会计和预算会计两大类,这在过去计划经济体制下,所有公共部门都吃“皇粮”

First, the budgetary accounting name should not change? With the international community generally divided the plan of each unit is divided into corporate accounting and non-profit organization accounting, China’s founding since the founding of the organization of the various units will be divided into corporate accounting and budget accounting two major categories, this In the past, under the planned economic system, all the public sectors have eaten “Royal Food.”