新预算会计制度探析

Research on the New Budget Accounting System

我国社会主义市场经济体制的建立 ,对会计提出了新的要求 ,为此 ,我国财政部出台了一系列新会计制度。本文在总结新预算会计制度特点的同时 ,指出其存在的问题 ,并提出相应的改进建议 ,以求对新制度的完善有所帮助。

The more developed the economy, the more important the accounting. The establishment of the socialist market economy system has set new requirment on accounting. In order to adapt to it, the ministry of Finance has issued series of new accounting systems. Having summarized the characteristics of the new budget accounting system, this paper points out the existing problem and puts forward the corresponding improvement proposals with an aid for the better performance of the new system.