财政预算改革下预算单位会计核算的发展趋势

为建立与社会主义市场经济发展相适应的公共财政框架,我国进行了预算体制改革,建立了部门预算制度和国库集中支付制度,从而使得预算会计环境发生了重要的变化,文章通过分析财政预算制度改革对行政事业单位会计核算产生的影响,指出了行政事业单位会计核算中存在的问题,提出了财政预算改革下预算单位会计的发展趋势。

The Development Trend of Budget Accounting under the Budget Reform

In order to establish a framework of public finance adaptable to the development of social market economy,Chinese government carried on the reform to the budget system,and established the department budget system and treasury concentrated payment system,which made significant changes to budget accounting environment.Through analyzing the influence of budget system reform on accounting in administrative institutions,the article points out the problems of accounting in administrative institutions,and proposes...