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随着我国社会经济的不断发展,对于公共财产以及公共管理也逐渐的重视起来。现阶段,我国对于公共财产以及公共管理正在进行着不断的改革,这也使得预算会计随着改革的深入无法满足公共领域的信息需求。所以,对于政府预算会计的改革也是当下一个重要的问题。基于我国即定的财产预算管理体系,如何有效的提升政府会计系统的信息含量以及信息质量,并且满足我国政府在财务管理上的需求,与此同时还不会削弱政府会计系统预算管理的功能,已经成为会计改革过程中亟待解决的一重要问题。本文针对现阶段政府预算会计与财务会计结合的方式进行简要分析。
With the continuous development of our country’s social economy, public property and public administration have also gradually taken seriously. At this stage, our country is constantly reforming the public property and public management, which also makes the budget accounting unable to meet the information needs in the public domain with the deepening of the reform. Therefore, the reform of the government budget accounting is also an important issue nowadays. How to effectively improve the information content and information quality of the government accounting system and to meet the financial management needs of our government at the same time will not weaken the function of the budget management of the government accounting system based on our country’s property budget management system, Has become an important issue to be solved in the process of accounting reform. In this paper, a brief analysis is made on the ways of combining government budget accounting with financial accounting.