我国经济体制改革对政府预算与会计制度的影响

The Effects of China's Economic System Reform on Governmental Budgeting and Accounting System

我国近20 年经济体制的改革对政府预算与会计制度体系、政府预算编制方式和单位预算管理办法及其会计核算方法、财政支出数和事业行政单位财政资金支出数的列报口径或确认方法、事业单位财务与会计制度、预算外资金管理和核算方法等产生了极大的影响。

Nearly twenty years’ reform of China’s economic system has greatly influenced the frameworks of governmental budgeting and accounting system, methods of governmental budgeting and unit’s budget management and accounting, recognition methods of fiscal expenditures and nonprofit organization and governmental unit’s expenditures from fiscal fund, nonprofit organization’s financial and accounting system,management of and accounting for off budget fund, and so on.The further reforms of China’s economic system undoubtedly will have a great implication on governmental budgeting and accounting system.