| 我国预算会计体系现状分析 |
| |
| 引用本文： | 俞晓怡.我国预算会计体系现状分析[J].价值工程,2009,28(10):146-147. |
| |
| 作者姓名： | 俞晓怡 |
| |
| 作者单位： | 石家庄市园林规划设计研究所,石家庄,050011 |
| |
| 摘 要： | 通过预算会计主体范围、预算会计制度、预算会计核算范围、预算会计核算基础、国库集中收付制度、公共支出绩效评价六个方面对我国预算会计体系现状进行了评析。
|
| 关 键 词： | 预算会计 核算范围 核算基础 公共支出绩效评价 |
To Analyse on Present Situation of Chinese Budget Accounting System |
| |
| Yu Xiaoyi.To Analyse on Present Situation of Chinese Budget Accounting System[J].Value Engineering,2009,28(10):146-147. |
| |
| Authors: | Yu Xiaoyi |
| |
| Institution: | Yu Xiaoyi (Shijiazhuang Institute of Landscape Planning and Design, Shijiazhuang 050011, China) |
| |
| Abstract: | In this paper, the author, from six aspects---the main scope of budget accounting, budget accounting system, the accounting scope of budget accounting, the accounting basis of budget accounting, the centralized collection and payment system of national treasury, performance assessment of public expenditure, gives an analysis on China＇ s budget accounting system. |
| |
| Keywords: | budget accounting scope of accounting accounting basis performance assessment of public expenditure |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
