摘要
随着我国社会主义市场经济高质量发展、公共财政管理框架的逐步确立以及部门预算、国库集中收付等公务财政改革的逐步深入,预算会计的环境已经发生了深刻而根本的变化,原有的预算会计模式越来越不适应现实的需要,全面施行政府会计制度,建立更为精细化的财务会计与预算会计有机统一的核算管理体系模式是地勘事业单位现实的选择。
Along with our country socialist market economy development,high quality management framework of public finance gradually establish and departmental budget and central collection and payment of treasury official fiscal reform gradually thorough,the budget accounting environment,deep and fundamental changes have taken place in the original budget accounting mode is more and more not adapt to the need of reality,fully implement the government accounting system.It is a realistic choice for geological prospecting institutions to establish a more refined accounting management system mode of organic unification of financial accounting and budget accounting.
作者
郭刚
Guo Gang(Sichuan Salt Industry Geological Drilling Crew,Zigong,Sichuan,643000)
出处
《中国井矿盐》
CAS
2022年第2期44-46,共3页
China Well and Rock Salt
关键词
政府会计制度
执行
地勘事业单位
影响分析
Government accounting system
execute
Geological prospecting institution
impact analysis