budgetary accounting [经] 预算会计
- This thesis analyses existing issues in China's budgetary accounting basis, introduces the successful experience of reform in foreign countries.
本文分析了我国预算会计核算基础存在的问题,介绍了国外预算会计核算基础改革的成功经验。 - This article first analyzes the disadvantages of budgetary accounting at present in China, such as insufficient accounting, weak budgetary
我国现行预算会计制度以收付实现制为基础,会计核算不充分,预算控制薄弱。 - , then proposes that it is necessary for budgetary accounting to use encumbrance accounting, expand its budgetary base from cash basis to c
在预算会计制度中应设置与会计账户相匹配的预算账户,将预算基础由收付实现制拓展为责任制,使用保留支出会计,提供预算比较信息,以改善预算控制,确保公共资金的安全完整和合规性目标的实现。
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