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环境在变化,社会经济环境也在变化,所以原有的预算会计体系也随之而变。由原有的财政总预算会计,行政单位会计和事业单位会计这三大类,逐渐升级合并为政府会计民间非营利组织会计两大类。从这不难看出预算会计随社会的变化在不断向着节约型社会看齐。其中,原来的财政总预算会计、行政单位会计和公立非营利组织会计归为政府会计,随着《民间非营利组织会计制度》的颁布,民间非营利组织按照此章程进行会计核算。
As the environment changes and the socio-economic environment changes, the original budget accounting system also changes. From the original budget of the total budget accounting, accounting and administrative units of the three major accounting units, and gradually merged into a government accounting non-profit accounting civil society into two categories. From this it is not difficult to see that budget accounting has been keeping pace with the conservation-oriented society as the society changes. Among them, the original total budget accounting, administrative unit accounting and public non-profit organization accounting classified as government accounting, with the “non-profit organization non-profit accounting system” promulgated, non-governmental non-profit organizations in accordance with this charter accounting.