浅议预算会计改革与权责发生制

On the Budget Accounting Reform and Accrual System

我国预算会计中存在的问题,许多都是与收付实现制会计基础有关。解决这些问题需要借鉴 国际经验,逐步实现预算会计基础由收付实现制向权责发生制的转变.

Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis. For resolving these problems we should draw lessons from the international experience and the budget accounting's foundation should realize the transition gradually from cash basis to accrual system.