制定预算会计准则的思考  

Discussion on Making Budget Accounting Principles

作　　者：李定清[1] 

机构地区：[1]重庆商学院会计系,重庆400067

出　　处：《重庆商学院学报》2002年第2期68-70,共3页Journal of Chongqing Institute of Commerce

摘　　要：预算会计规范模式必将从会计制度模式逐步向会计准则模式转变;预算会计准则的制定是建立和完善我国预算会计规范体系的基本点,预算会计准则的制定必须解决好准则制定机构、准则理论结构、准则体系的设计等方面的问题。Budget accounting standardization mode will transform from accounting system mode to accounting principle mode. Construction of budget accounting principle is the basic point to establish and consummate Chinese budget accounting standardization system. Construction of budget accounting principle must solve such problems as establishment of institutes for making accounting principle, theoretical structure of principle and principle system and so on.

关 键 词：预算会计 会计准则 规范模式 中国 

分 类 号：F810.6[经济管理—财政学] F233