试论政府财务会计与预算会计的并存与协调  

On the coexistence and coordination of government financial accounting and budget accounting

作　　者：侯璋璐 Hou Zhangu(Luoyang Yanshi District Medical Security Service Center,Luoyang,Henan,456499)

机构地区：[1]洛阳市偃师区医疗保障服务中心,河南洛阳456499

出　　处：《市场周刊》2024年第32期135-138,共4页Market Weekly

摘　　要：政府财务会计与预算会计作为政府会计体系的重要支柱,各自承担着不同职能,政府财务会计强调全面准确地反映政府财务状况、运营成果及现金流量,而预算会计则专注于预算的编制、执行与监控,确保公共资源的有效配置,但在实践中,两者展现了相辅相成、协调并存的特点,共同支撑政府财务管理的高效运行。文章阐述了政府财务会计与预算会计的异同点与并存性,探讨了政府财务会计与预算会计协调发展的必要性,并归纳了促进财务会计与预算会计协调的策略与途径。Government financial accounting and budget accounting,both being pivotal components of the overarching government accounting system,each undertake different functions.Government financial accounting emphasizes the comprehensive and accurate reflection of the governments financial situation,operational results,and cash flows,while budget accounting focuses on budget preparation,execution,and monitoring to ensure the effective allocation of public resources.However,in practice,the two demonstrate the characteristics of complementary and coordinated coexistence,jointly supporting the efficient operation of government financial management.This article elaborates on the similarities,differences,and coexistence between government financial accounting and budget accounting,explores the necessity of coordinated development between government financial accounting and budget accounting,and summarizes strategies and approaches to promote coordination between financial accounting and budget accounting.

关 键 词：政府会计改革 财务会计 预算会计 

分 类 号：F810.6[经济管理—财政学] F234.4