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随着经济改革的不断深入,对外开放的逐步扩大,如何加快预算会计改革的步伐,更好地为促进社会主义市场经济发展服务,已成为主要的理论与实践问题。笔者拟就构建预算会计准则基本框架的若干问题,谈点不成熟的看法。一、制定预算会计准则的必要性及指导思想制定预算会计准则是适应社会主义市场经济发展和发挥会计信息利于宏观调控的需要,是扩大信息交流,扩大对外开放,使预算会计目标模式从供给型向经营管理型转换的需要。制定预算会计准则应该遵循的指导思想是:一是要为发展与完善社会主义市场经济体制服务;二是要为转变政府职能适应宏观间接调控需要服务;三是要尽可能接近或符合国际会计惯例。
With the continuous deepening of economic reform, the gradual opening-up of our economy has become the major theoretical and practical issue of how to speed up the pace of budgetary accounting reform and serve the promotion of socialist market economy better. I intend to build a basic framework for budget accounting standards a number of issues, talk about immature opinions. I. The Necessity and Guiding Ideology for Making Budget Accounting Standards The formulation of budget accounting standards is necessary to adapt to the development of the socialist market economy and bring into full play the role of accounting information in macro adjustments and controls. It is to expand exchange of information and expand opening up so that budgetary accounting target modes can be changed from supply-oriented The need for a management-oriented conversion. The guiding ideology that should be followed in formulating budgeting and accounting standards is: First, to serve the development and improvement of the socialist market economic system; second, to serve the needs of transforming the functions of the government in adapting to macro-control; third, to be as close as possible or in line with international accounting practices .