对未来预算会计改革的几点思考  

Some Thoughts on the Future Reform of Budget Accounting

作　　者：黄续亮[1] 

机构地区：[1]云南财贸学院财政金融学院,云南昆明650221

出　　处：《玉溪师范学院学报》2005年第2期57-58,共2页Journal of Yuxi Normal University

摘　　要：近年来,随着我国社会主义市场经济体制改革的进一步深入,政府预算管理体制和行政事业单位管理体制的改革也在进一步加深,复式预算制度将进一步完善,事业单位预算管理体制将进一步深化,政府采购制度将进一步推广,国库单一帐户制度稳步推行。为此,我们应积极构建一个与我国复式预算相适应的预算会计体系;进一步深化事业单位会计改革,稳步推进国库单一帐户制度;努力构建新型的政府预算会计;构建统一的《预算会计基本准则》。With furthering development of a market economy, the government budget system and the administrative reform are also making headways. Multiple budget will mature, the institutional budget system reform will be carried further, the scope of government purchase will be expanded and treasury single account system will be implemented steadily. Therefore, we need to construct a budget accounting system that goes with the multiple budget. We need to push further the accounting reform so that treasury single accou...

关 键 词：预算会计 复式预算 国库单一帐户制度 

分 类 号：F810.6[经济管理—财政学]