摘要
在行政单位构建内部报告体系有其客观的需求,也是会计学理论向前发展的需要,具有重要的理论意义与实用价值。本文从行政单位内部报告的内涵出发,以报告目标为导向,阐明了内部报告的基本问题,并在分析目前行政单位内部报告存在的问题之后,提出了一个构建适合我国行政单位内部报告体系的框架思路,从而为构建我国行政单位内部报告体系提供一个有益的探索。
With the continuous deepening of the public finance system reform,the use and management of the financial fund have become the focus of public concern.The establishment of internal reporting system in administrative units is of great theoretical and practical significance,which can advance the study of the accounting theory.Starting from the connotation of internal reporting in administrative units and oriented by reporting target,this paper clarifies the basics of internal reporting.After analyzing the current problems of internal reporting in administrative units,the paper proposes a viable framework for the internal reporting system in administrative units in China.According to the proposed framework,administrative units first need to determine the contents and the demands of internal reporting,and then establish three internal reporting systems： internal budget execution report,expenditure report,and correspondence report,to provide useful information for the budgetary control.The implementation strategies mainly include the construction of the internal reporting system,the internal reporting organization,the internal reporting compilation and the internal reporting system evaluation.
出处
《南京林业大学学报（人文社会科学版）》
2013年第2期104-110,共7页
Journal of Nanjing Forestry University(Humanities and Social Sciences Edition)
关键词
行政单位
公共预算管理
内部报告
框架
administrative unit
public budget management
internal report
framework
