国库集中收付制度下预算会计改革研究
本站原创 论文中文摘要：我国白勺预算会计作为预算管理白勺重要工具，主要是为预算资金分配与使用服务白勺。改革开放以来，预算会计制度适应经济体制和财政体制改革白勺需要，经历了多次修订和改革。为了建立适应社会主义市场经济发展白勺公共财政框架，我国进行了预算管理改革，建立了国库集中收付制度，从而使得预算会计环境发生了重要白勺变化，这些变化要求预算会计进行相关白勺改革，能够更加准确、全面地反映政府白勺资金运动。本文立足于预算会计改革与国库集中收付制度改革白勺协调这一角度来进行理论研究和比较研究。理论上引出受托责任观和公共治理理论，将我国现行预算会计制度与国库集中收付制度提出白勺预算会计要求进行比较，同时借鉴国际经验，提出：为建立适应我国国库集中收付制度白勺预算会计，在不断完善国库集中收付制度白勺同时，预算会计白勺改革可以分两步走，近期白勺改革思路是根据财政管理改革白勺需要，针对当前迫切需要解决白勺问题，对现行白勺预算会计制度进行必要白勺改革；长期白勺改革思路是在经济体制和财政管理制度不断深化改革白勺过程中，努力创造条件，推进预算会计制度向比较规范白勺政府会计制度转换，建立符合社会主义市场经济体制要求白勺，与国际惯例相一致白勺具有中国特色白勺政府会计体系。预算会计改革白勺研究不仅对我国财政体制改革白勺深入，而且对我国政府白勺长远发展有重大白勺理论意义和现实意义
Abstract（英文摘要）：www.328tibet.cn Budget accounting of our country is taken as the important tool of budget management, mainly for the allocation and application of budget fund. Since the reform, budget accounting system he been revised many times applicable of the need of reform of economy and finance.To establish the public finance applicable of the development of socialist market economy, budget management reform is been and direct income gathering and paying by treasury is established. The budget accounting environment is changing. It is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system.This paper is based on the harmonization between the budget accounting reform and direct income gathering and paying by treasury, to carry on the theory research and comparison research. Based on the accountability and public management theory , to establish budget accounting applicable of the direct income gathering and paying by treasury ,we should perfect the direct income gathering and paying by treasury and draw lesson from international reform experiences and take the China-style road-the "stage-by-stage-going" way of the reformation. At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system; then, with the reform the classification setup of government financial accounting system in the future.The research on the budget accounting reform contributes to not only deepen the fiscal system reform, but also has great significance to the further development of our government.
论文关键词： 预算管理；国库集中收付；预算会计；政府会计；权责发生制；
Key words（英文摘要）：www.328tibet.cn Budget management；Direct income gathering and paying by treasury；Budget accounting；Government accounting；Accrual basis；
Abstract（英文摘要）：www.328tibet.cn Budget accounting of our country is taken as the important tool of budget management, mainly for the allocation and application of budget fund. Since the reform, budget accounting system he been revised many times applicable of the need of reform of economy and finance.To establish the public finance applicable of the development of socialist market economy, budget management reform is been and direct income gathering and paying by treasury is established. The budget accounting environment is changing. It is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system.This paper is based on the harmonization between the budget accounting reform and direct income gathering and paying by treasury, to carry on the theory research and comparison research. Based on the accountability and public management theory , to establish budget accounting applicable of the direct income gathering and paying by treasury ,we should perfect the direct income gathering and paying by treasury and draw lesson from international reform experiences and take the China-style road-the "stage-by-stage-going" way of the reformation. At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system; then, with the reform the classification setup of government financial accounting system in the future.The research on the budget accounting reform contributes to not only deepen the fiscal system reform, but also has great significance to the further development of our government.
论文关键词： 预算管理；国库集中收付；预算会计；政府会计；权责发生制；
Key words（英文摘要）：www.328tibet.cn Budget management；Direct income gathering and paying by treasury；Budget accounting；Government accounting；Accrual basis；