对我国预算会计体系的“破”与“立”的思考  

The Thinking of ＂Break＂ and ＂Construction＂ of Budget Accounting System

作　　者：周晓蓉[1] 

机构地区：[1]长沙理工大学管理学院

出　　处：《Journal of Modern Accounting and Auditing》2005年第4期24-26,81,共4页现代会计与审计（英文版）

摘　　要：在改革斯形势下，仍然带有计划经济色彩的原预算会计体系已明显不适应，应予以调整改进。原预算会计体系中部分事业单位性质的变化导致这些单位会计不再适合继续保留于预算会计体系当中（一部分应当归入企业会计体系，一部分应当与新兴的民间非营利组织共同组成非营利组织会计体系）；而另一部分仍依靠财政拨款的事业单位要服从国家预算管理，保留于预算会计体系内。理顺预算会计体系将有利于我国整个会计体系的明晰和会计准则的建设与完善。The budget accounting system with the planned economy characteristic is already unfit to the new reforming situation obviously today, and should be adjusted and improved. Firstly, the change of property causes part of business units＇ accounting is no longer suitable to be reserved among the budget accounting system （a part should return into business enterprise accounting system, and a part should associate with newly arisen civil non-profit organization to establish the non-profit organization accounting system）. But the other part of business units that still depend on the public finance appropriation and obey the national budget management should still be reserved among the budget accounting system. Combing the budget accounting system will be advantageous to construct the whole accounting system and perfect the accounting standard of our country.

关 键 词：预算会计体系 事业单位 非营利组织 政府会计 会计准则 

分 类 号：F810.6[经济管理—财政学]