摘要
本文阐述了我国现行预算会计制度在运行过程中出现的新情况和问题,提出了预算会计制度改革过程中应遵循的原则,并探讨了改进我国预算会计制度的一些方法和建议。
The article elaborates China＇s new situation and problems in current budget accounting system. It proposes the principle of the reform process in the budget accounting system and introduces the approaches as well as suggestions to improve China＇s budget accounting systems.
出处
《科技信息》
2008年第8期311-312,共2页
Science & Technology Information
关键词
预算会计制度
权责发生制
非营利组织会计
改进
the budget accounting system
the generation system of right and responsibility
non-profit organized accounting
improvements
