摘要
从2007年1月1日起执行的政府收支分类方案,将有助于建立起我国财政信息管理系统,但因其基础数据主要来自会计系统,改革现行的预算会计制度势在必行。因此,应在现行财政总预算会计核算中渐进地引入权责发生制,并对相应会计科目进行改进,从而为政府收支分类改革提供微观基础。
The scheme of government expense and receipt classification will be implemented from January 1, 2007. Great changes will take place in such aspects as scope of expense and receipt, system of classification and detail object establishment. This will result in the establishment of financial information management system in China. As its fundamental data are from accounting system, it is necessary to reform the present budget accounting system, otherwise, the reform of government expense and receipt classification will lose micro-foundation. This paper, combining the reform of government expense and receipt classification, explores the problem of improvement of the content of general financial budget accounting.
出处
《审计与经济研究》
北大核心
2006年第6期55-57,共3页
Journal of Audit & Economics
关键词
政府收支分类
预算收支科目
财政总预算会计
会计科目
government expense and receipt classification
object of budget expense and receipt
general financial budget accounting
accounting object
