| 我国预算会计引入权责发生制的思考 |
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| 引用本文： | 宋学庆. 我国预算会计引入权责发生制的思考[J]. 新疆财经, 2006, 0(3): 72-73,80 |
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| 作者姓名： | 宋学庆 |
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| 作者单位： | 新疆维吾尔自治区财政厅,国库处,乌鲁木齐,830002 |
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| 摘 要： | 为进一步适应公共财政管理体制改革的需要,权责发生制在我国预算会计中的应用引起了人们越来越多的关注。本文从现行预算会计所采用的核算基础着手,指出收付实现制逐渐暴露出的弊端。本文在分析和借鉴国外运用权责发生制的基础上,构造出我国预算会计采用权责发生制基础的思路。
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| 关 键 词： | 预算会计 收付实现制 权责发生制 |
| 文章编号： | 1007-8576（2006）03-0072-02 |
| 收稿时间： | 2006-04-27 |
| 修稿时间： | 2006-04-27 |
A Thought about Introducing the Accrual Basis System into Budget Accountancy in China |
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| Song Xueqing. A Thought about Introducing the Accrual Basis System into Budget Accountancy in China[J]. Finance & Economics of Xinjiang, 2006, 0(3): 72-73,80 |
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| Authors: | Song Xueqing |
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| Affiliation: | Commission of Finance, Xinjiang Uygur Autonomous Region , Urumqi 830002 China |
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| Abstract: | With the reform of the public financial management system reform,people pay more and more attention to the application of accrual basis system in budget accountancy in our country.This article starts from the calculation basis of current budget accountancy,and then points out the disadvantage of cash basis system.On the basis of analyzing and using the overseas experience of accrual basis system,we set the idea of adopting the accrual basis system in budget accountancy in China. |
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| Keywords: | Budget Accountancy Accrual Basis System Cash Basis System |
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