| 国库管理制度改革下的预算会计核算初探 |
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| 引用本文： | 刘贤君.国库管理制度改革下的预算会计核算初探[J].三门峡职业技术学院学报,2004,3(2):47-49. |
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| 作者姓名： | 刘贤君 |
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| 作者单位： | 三门峡市财政国库集中支付中心,河南,三门峡,472000 |
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| 摘 要： | 财政国库管理制度改革是对我国目前财政支出粗放管理制度的重大变革。财政国库管理制度改革后,财政支出在预算执行方式、资金管理方式和资金支付方式等方面发生了重大变化,迫切要求预算会计核算的必要改革。
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| 关 键 词： | 国库管理 制度 改革 会计核算 |
| 文章编号： | 1671-9123(2004)02-0047-03 |
| 修稿时间： | 2003年11月26 |
The Survey of the budget Accounting Under the Reform of the Treasury Management Institution |
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| LIU Xian-jun.The Survey of the budget Accounting Under the Reform of the Treasury Management Institution[J].Journal of Sanmenxia Polytechnic,2004,3(2):47-49. |
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| Authors: | LIU Xian-jun |
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| Abstract: | Abstract the reform of treasury management institution is an important reformation about foretime disincentive management of treasury expending. After the reform there are many changes in the treasury expending, such as the exercise method of budget, fund management and fund expending. These changes have demanded the necessary reform of budget accounting. |
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| Keywords: | treasury management institution reformation accounting |
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