| 以国库会计为重心构造政府会计 |
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| 引用本文： | 王雍君,蔡燕青. 以国库会计为重心构造政府会计[J]. 中央财经大学学报, 2003, 0(5): 72-75 |
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| 作者姓名： | 王雍君 蔡燕青 |
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| 作者单位： | [1]中央财经大学北京100081 [2]北京商业管理干部学院北京100080 |
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| 摘 要： | 中国现行政府会计存在一系列弱点。随着国库体系的重构，建立一个以功能强大的国库会计为重心的全程式集中监控交易的政府会计体系，已提上了公共财政管理改革的日程，其意义极为深远。
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| 关 键 词： | 国库会计 政府会计 中国 全程式集中监控交易 公共财政管理改革 |
| 文章编号： | 1000-1549(2003)05-0072-04 |
Constructing Government Accounting System Based-on the Treasury Accounting |
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| WANG Yong-jun CAI Yan-qing. Constructing Government Accounting System Based-on the Treasury Accounting[J]. Journal of Central University of Finance & Economics, 2003, 0(5): 72-75 |
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| Authors: | WANG Yong-jun CAI Yan-qing |
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| Affiliation: | WANG Yong-jun CAI Yan-qing |
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| Abstract: | There are obvious weakness in tradional government accounting system in China. In present reform of public finance management, an important task is to constract a more comprehensive government accounting system that focus on treasury accounting . |
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| Keywords: | Government accounting Treasury accounting Expenditure cycle |
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