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关于政府所用的会计,20年代称官厅会计,30—40年代称政府会计,自50年代至今称预算会计。称预算会计欠妥:1、政府的财政应该有预算,但有预算的却不限于政府。2、现行的预算会计,预算数不正式列入帐簿,未免名与实不一致。因此,似不如改用“政府会计”这个名称。改称政府会计后,在教学方面可以有些新的要求;1、在原则上采用权责发生制;2、预算数要正式列入帐簿,这些数字要与会
Accounting for government use, government officials in the 1920s called government accounting and government accounting in the 30s and 40s, and budget accounting since the 1950s. Said the budget accounting defects: 1, the government’s financial budget should be, but the budget is not limited to the government. 2, the current budget accounting, the budget is not included in the actual number of books, the name is not inconsistent with reality. Therefore, it may be better to switch to the name of “government accounting.” Renamed the government accounting, teaching can be some new requirements; 1, in principle, the use of accrual basis; 2, the budget should be officially included in the books, these figures will be with