构建我国预算会计体系的探讨

由于财政预算管理体制的改革和预算会计的客体运行环境的变化,预算会计体系面临进一步改革。目前我国应当将事业单位分成公立且纳入预算管理和私立及不纳入预算管理,前者和财政总预算会计、行政单位会计组成政府会计体系,后者和民间非营利组织组成非营利组织会计体系。

On establishment of budget accounting system in China

Owing to reform of management system of financial budget and change of object environment of budget accounting,the budget accounting system faces further reform.At present,China should divide the institutions into pubic and private ones,the former should be brought into budget management and they together with financial budget account and administrative units accounting form governmental accounting system,and the latter should not be brought into budget management,they together with nonprofit organizations form nonprofit organization accounting system.