刍议行政单位经费支出与会计核算改革之策

On the Strategy of Expenses of Administrative and Accounting Reform

我国政府部门经费支出膨胀,行政单位会计核算存在许多问题,尤其是在经费支出的核算与控制上问题最为突出。为此之计,应构建行政单位经费支出账户体系,增加反映经费支出的总分类账户和明细分类账户,行政单位会计报表分析亦应加以改进,以使行政单位会计在控制经费支出、节约财政资金等方面发挥应有的作用。

The expansion of the expenditure of government departments revealed the existence of many of our administrative accounting, particularly in the accounting and control expenditure on the most prominent issues. Construction of the first article administrative expenses accounts. The increase reflects expenses breakdown of the general ledger accounts and accounts; Second, the analysis of the accounting statements administrative recommendations for improvement. So in control of administrative expenses accounting, financial and other aspects of conservation and play its due role.