预算会计制度

预算会计制度改革若干问题探讨

Some Considerations about Reformation of Budget Accounting System under the Finance Reformation

我国事业单位采用的是预算会计制度。

In our country , the public institutions put to use the budget accounting system .

根据美国现行的预算会计制度，大多数公共债务仍是隐性的。

Under current budget accounting in America , most such debt remains hidden .

本文讨论和分析了我国现行预算会计制度存在的问题。

This paper discusses and analyses some problems that exist in budgetary accounting systems .

二是整合现行预算会计制度体系，逐步建立符合公共财政要求的统一、规范的政府会计准则。

To meet the demands of public finance , unified and standard government accounting principles should be established steadily .

我国预算会计制度将面临着严重的考验，预算会计必须以新的形式和世界接轨。

In the course of internationalization , the budget accounting system in our country will encounter a new serious test .

但随着新的预算会计制度将事业单位会计和行政单位会计相分离，对事业基金必须站在新的高度进行再认识。

However this understanding is to be updated as the new budget system makes the difference between institutional and administrative units .

改革开放以来，预算会计制度适应经济体制和财政体制改革的需要，经历了多次修订和改革。

Since the reform , budget accounting system have been revised many times applicable of the need of reform of economy and finance .

对此，从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。

Therefore , we give some suggestion , the budget accounting systems should be reconstructed , accounting basis should be repaired , and financial reporting should be improved .

我国预算会计制度存在着预算会计体系不合理、政府会计信息透明度不强、财务会计报告不能完整反映政府财务状况等问题。

China 's budgetary accounting system is unreasonable in the insufficient transparency of government accounting information and the inefficient manifestation of government 's financial conditions in financial accounting report .

具体而言，应当从报告目标、报告主体、会计基础、核算范围等方面对现有的预算会计制度进行全方位的改革，以逐步建立我国的政府会计和政府财务报告制度。

For this purpose , we should carry out an all-round reform of budgeting accounting system in reporting objective , reporting entity , accounting basis , and so on .

自1997年以来，我国预算会计制度改革的基本出发点是重构预算会计体系，而不是建立政府会计体系。

There are several reforms of budgetary accounting in China since 1997.The basic starting point of these reforms is to reconstruct budgetary accounting system other than establishing governmental accounting system .

实行国库集中收付制度，客观上需要有对财政资金收付过程进行核算、反映、监督的完善的预算会计制度。

To have treasury consolidated receipts and payments system requires a perfect budget accounting system which can check , reflect and supervise the whole course of treasury funds ' receiving and paying .

但是目前我国执行的《财政总预算会计制度》存在诸多弊端，不能满足对政府债务信息的需求。

However , Fiscal General Budget Accounting System that is implemented in our country at present has many disadvantages , so that it can not meet the needs of government debt information .

因此就需要构建一套与现行预算会计制度相衔接、规范统一、可操作性强的高校教育成本核算模式。

Thus , a set of university educational cost calculating mode which is normative , unified and easy to be manipulated should be built to link up the budget accounting system used now .

本文在总结新预算会计制度特点的同时，指出其存在的问题，并提出相应的改进建议，以求对新制度的完善有所帮助。

Having summarized the characteristics of the new budget accounting system , this paper points out the existing problem and puts forward the corresponding improvement proposals with an aid for the better performance of the new system .

这些变化，一方面使现行预算会计制度在某些方面具有滞后性或不能满足变化的政府公共财政体制，另一方面也对政府会计信息提出了更高的要求。

These changes make the existing budget accounting system with a lag in some areas or can not meet the changes of government public finance system , and it also puts forward higher requirements for government accounting information .

预算会计制度改革应围绕重新明确预算会计的分类，引入权责发生制计量基础，完善政府会计信息体系、增加政府会计信息的透明度三方面来进行。

The reform of the budget accounting system should do from the following aspects of making clear the categories of budget accounting , introducing calculation base of power-duty generation system , perfecting the system of governmental accounting information and increasing the transparency of governmental accounting information .

随着政府各项财政体制改革的深入，现行预算会计制度暴露出不能全面和真实反映政府资金运动、财务报告难以满足政府信息需求等问题，预算会计制度改革势在必行。

With the deepening of the reformation of public finance system , the current budget accounting system has not fully reflect the real movement of funds , financial reporting cann 't meet the government 's needs of information , It is necessary to reform current budget accounting system .

文章对现行预算会计核算制度不适应政府采购实施进行了论述，并提出了改革和调整的措施。

The present article discusses the budget accounting system that does not fit in with government procurement and proposes certain approaches for adjustment and reforms .

要做好配套工作，建立和完善国库集中支付制度、部门预算制度、预算会计制度等配套措施；

Supporting measures such as the establishment and improvement of the exchequer concentrate payment system , sectional budget system and budget accountancy system should be taken ;

最后，从国库管理体制改革、预算编制改革、预算会计制度改革以及其他配套措施的改革等方面，提出了一些如何完善的想法。

At last , I have advanced the suggestion that how to make improvement from treasury management system reform , budget made reform , budget accounting reform and other match measures .

笔者最后从推进预算编制改革、预算会计制度改革、完善财政管理信息等软件系统等方面，提出了一些如何完善改革的配套措施的想法，从而有益于我国的改革进程。

Finally , the author presents the ideas on how to improve the reformation from such software system aspects as promoting budget reform , budget accounting system reform and improving financial administration information , thus benefiting the process of Chinese treasury payment system .

适应预算管理的要求，改革预算会计制度

Adapt to the Requirements of the Budget Management and Reform the Budget Accounting System