| 谈预算会计改革 |
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| 引用本文： | 张振平,许中阳.谈预算会计改革[J].安阳工学院学报,2005(5):78-80. |
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| 作者姓名： | 张振平 许中阳 |
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| 作者单位： | 安阳市机关事业社会保险处;安阳工学院,河南,安阳,455000 |
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| 摘 要： | 我国现行的预算会计制度在运行过程中出现了一些新情况和新问题,已经不能适应当前预算管理体制改革的需要,所以,预算会计制度改革势在必行.预算会计制度改革应围绕重新明确预算会计的分类,引入权责发生制计量基础,完善政府会计信息体系、增加政府会计信息的透明度三方面来进行.
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| 关 键 词： | 改革 预算会计 影响 |
| 文章编号： | 1673-2928（2005）05-0078-03 |
| 收稿时间： | 2005-07-20 |
| 修稿时间： | 2005年7月20日 |
Approach to the Reform of Budget Accounting System |
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| ZHANG Zhen-ping,XU Zhong-yang.Approach to the Reform of Budget Accounting System[J].Journal of Anyang Institute of Technology,2005(5):78-80. |
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| Authors: | ZHANG Zhen-ping XU Zhong-yang |
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| Abstract: | In our country, some new things and problems have occurred during the working course of the present budget accounting system, which cannot meet the needs of the reform of system of budget accounting. So the reform of the budget accounting system must be enforced. The reform of the budget accounting system should do from the following aspects of making clear the categories of budget accounting, introducing calculation base of power - duty generation system, perfecting the system of governmental accounting information and increasing the transparency of governmental accounting information. |
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| Keywords: | reform budget accounting influence |
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