预算会计制度改革若干问题探讨

Some Considerations about Reformation of Budget Accounting System under the Finance Reformation

随着政府各项财政体制改革的深入,现行预算会计制度暴露出不能全面和真实反映政府资金运动、财务报告难以满足政府信息需求等问题,预算会计制度改革势在必行。对此,从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。

With the deepening of the reformation of public finance system, the current budget accounting system has not fully reflect the real movement of funds, financial reporting cann＇t meet the government＇s needs of information ,It is necessary to reform current budget accounting system. Therefore, we give some suggestion, the budget accounting systems should be reconstructed, accounting basis should be repaired, and financial reporting should be improved.