基于公共财政的财政总预算会计制度的探讨

当前，现行财政总预算会计制度在适应我国经济发展和改革的需要方面存在一定的差距。主要问题是会计核算基础存在局限性，核算内容的体现欠缺完整性、规范性。完善现行财政总预算会计制度，建议采用“权责发生制”；扩大会计核算内容范围；加强基础建设工作；在财政资金管理上，要强化部门预算、严把政府采购和国库集中支付关、加强监督管理与追踪问效；尽快完善适应我国市场经济发展需要的公共财政体制。

Budgetary Accounting Regulations Based on Public Finance

The current budgetary accounting regulations are not adapted to Chinese economic development and reform to some extent.The main problems are that there are some limitations in accounting basis and lack of completeness and standard in accounting contents.Hence,the suggestions to improve current budgetary accounting regulations are to adopt accrual basis,expand the scope of accounting contents,increase basic construction;while in management of financial fund,to intensify branch budget,strictly control governm...