改进我国预算控制和预算会计核算的设想

Ideas about Improving Budgetary Control and Budgetary Accounting in China

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。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。

This article first analyzes the disadvantages of budgetary accounting at present in China, such as insufficient accounting, weak budgetary control etc., then proposes that it is necessary for budgetary accounting to use encumbrance accounting, expand its budgetary base from cash basis to commitment basis, set up the matched budgetary accounts and accounting accounts, and offer comparative budgetary information.