| 基于会计主体职能转变的预算会计改革 |
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| 引用本文： | 洪向东.基于会计主体职能转变的预算会计改革[J].玉溪师范学院学报,2005,21(2):51-53. |
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| 作者姓名： | 洪向东 |
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| 作者单位： | 云南财贸学院,财政系,云南,昆明,650221 |
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| 摘 要： | 随着政府行政、事业单位职能的变化,以行政事业单位为主体的预算会计将逐步转变为包含政府及非营利组织会计内容的会计体系。而预算会计在核算内容、原则和方法的改革,则应基于预算会计职能转变和单位组织的目标的基础之上进行,这样,改革才更具有针对性和和合理性。
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| 关 键 词： | 预算会计 公共产品 非盈利组织会计 政府单位会计 |
| 文章编号： | 1009-9506(2005)02-0051-03 |
| 修稿时间： | 2005年1月28日 |
Budget Accounting Reform in the Function Shift of the Accounting Subject |
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| HONG Xiang-dong.Budget Accounting Reform in the Function Shift of the Accounting Subject[J].Journal of Yuxi Teachers' College,2005,21(2):51-53. |
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| Authors: | HONG Xiang-dong |
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| Abstract: | Along with the present function adjustment of the government and institutional units, the formerly budge accounting system which is mainly made up by administrative and institutional units will have to be expanded to include the government and non-profit organizations. This shift needs to go into the budget accounting reform in terms of its accounting items, accounting principles and methods. |
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| Keywords: | budge accounting public product non-profit organization accounting government accounting |
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