知识经济条件下的预算会计创新

Innovation on Budget Accounting in the Knowledge Economy Times

知识经济时代,信息技术迅猛发展,对预算会计的核算对象、方法、计量和确认等产生了深刻的影响,从而使传统预算会计体系产生不适应性。为迎接知识经济的挑战,在传统预算会计模式的基础上进行创新,以有效地发挥预算会计对行政事业单位经济活动的反映和监督作用,是当前亟待解决的重要问题。

The traditional budget accounting system can not suit with the knowledge economy times because of the great influnce on accounting target,method,measurement and confirmation by the rapid development of information technology.The challenge for the knowledge economy calls for proper innovation urgently to reflect and supervise the economic activities in the administrative departments.