摘要
政府采购的预算编制和预算执行方面存在诸多问题,会计监督也不能够始终贯穿政府采购活动的整个过程。要完善 政府采购行为,提高政府采购的经济效益和社会效益,必须加强政府采购的预算管理和会计监督。
Many problems have been found in budgeting and budget implementation of government purchase, but the accounting supervision can't always company with government purchase. For perfecting of the government purchase and improving economic benefit and social benefit, strengthening budget management accounting supervision of government purchase is essential
出处
《商丘职业技术学院学报》
2004年第2期12-14,共3页
JOURNAL OF SHANGQIU POLYTECHNIC