| 对预算会计制度改革的探讨 |
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| 引用本文： | 方文明,张杨,刘仁三.对预算会计制度改革的探讨[J].科技信息,2008(8):311-312. |
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| 作者姓名： | 方文明 张杨 刘仁三 |
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| 作者单位： | 安徽省地质调查院财务科 安徽合肥230001(方文明，张杨)，安徽工业经济职业技术学院人事处 安徽合肥230051(刘仁三) |
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| 摘 要： | 本文阐述了我国现行预算会计制度在运行过程中出现的新情况和问题，提出了预算会计制度改革过程中应遵循的原则，并探讨了改进我国预算会计制度的一些方法和建议。
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| 关 键 词： | 预算会计制度 权责发生制 非营利组织会计 改进 |
The Discussion on the Reform of Budget Accounting System |
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| FANG Wenming,ZhANG Yang,LIU Rensan.The Discussion on the Reform of Budget Accounting System[J].Science,2008(8):311-312. |
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| Authors: | FANG Wenming ZhANG Yang LIU Rensan |
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| Institution: | FANG Wen-ming; ZhANG Yang; LIU Ren-san (1.Financial Office, Anhui Province Investigate Academy of Geologic, Hefei, 230051, China; 3.Personnel Office,Anhui Vocational Institute of Industrial Economy,Hefei ,230051, China; ) |
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| Abstract: | The article elaborates China＇s new situation and problems in current budget accounting system. It proposes the principle of the reform process in the budget accounting system and introduces the approaches as well as suggestions to improve China＇s budget accounting systems. |
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| Keywords: | the budget accounting system the generation system of right and responsibility non- profit organized accounting improvements |
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