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我国未来的事业单位里会计系统作为不能缺少的一部分是事业单位的预算会计。为了能够对预算和预算会计间的关系作出分辨,就要能够根据我国的具体情况对预算会计的系统进行构建,故而这在我国事业单位的预算会计改革中也成为了一大有待解决的重要问题。本文通过分析我国事业单位利益相关者需求的信息,以及对有关的制度因素所衍生的影响进行分析,使得我国现在实行的财政总预算会计与事业单位会计进行了调整并加以整改合并,最终提议对新的预算会计系统进行构建,构建其总体目标和具体路径。
As an indispensable part of the accounting system in the future public institution in our country, it is the budget accounting of public institutions. In order to be able to distinguish between budget and budget accounting, it is necessary to be able to construct a system of budget accounting according to the specific conditions of our country, and this has also become a major issue to be solved in the budget accounting reform of our country’s public institutions . This article analyzes the demand of stakeholders in our country’s public institutions and analyzes the influence of the related system factors, so that the total fiscal budget accounting and public institution accounting in our country have been adjusted and merged. Finally, The new budget accounting system to build, build its overall objectives and specific path.