政府采购资金管理与核算问题研究

A Research on the Accounting and Management of the Government Purchasing Funds

截至目前为止 ,财政部已发布的政府采购规章中 ,没有涉及政府采购资金的管理与核算 ,而政府采购资金的管理与核算又是我国刚刚起步的政府采购工作中必须解决的重要问题。指出了政府采购资金、预算的管理、集中的管理、支付的管理等 ,并研究了政府采购资金会计核算的性质和范围 ,进而提出了会计核算办法。

In order to manage the government purchasing funds, it is necessary to strengthen the management in approving purchasing budget and perfect the corresponding management institutions. In the mean time, the author puts forward the accounting method in the management of government purchasing funds by analyzing the characteristics and range in the accounting practice of the government purchasing funds.