预算会计制度改革对行政事业单位会计的影响探析  

Analysis on the Impact of Budget Accounting System Reform on Accounting of Administrative Institutions

作　　者：郝爽[1] HAO Shuang(Finance Dept.,Jilin Vocational College of Industry and Technology,Jilin 132013,China)

机构地区：[1]吉林工业职业技术学院计划财务处,吉林吉林132013

出　　处：《技术与教育》2018年第3期52-54,共3页Technique & Education

摘　　要：预算会计制度能够有效提升行政事业单位资金的利用率,实现资金的规范化管理与应用,同时还能提高单位工作时效,合理支配资金。因此必须了解预算会计制度的特点,明确其在社会不断发展过程中所体现出来的不合理之处,并在此基础上进行改革。结合实际情况来看,改革之后能够有效控制财务风险,预算支出也更加科学,但还需要通过培训提高会计人员的综合素质,明确各级人员的职责,并对其加大监管力度。The budget accounting system can improve the utilization rate of funds in administrative institutionseffectively, realize the standardized management and application of funds, improve the working efficiency ofunits and control funds rationally.Therefore, it is necessary to understand the characteristics of the budgetaccounting system, clarify its irrationality in the continuous development of society, and carry out reform on thisbasis.According to the actual situation, the financial risk can be effectively controlled after the reform, and thebudget expenditure is more reasonable.However, the comprehensive quality of accounting personnel needs tobe improved through training, supervised.

关 键 词：预算会计制度 改革 行政事业单位 影响 

分 类 号：F810.6[经济管理—财政学]