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On the Combination of Government Financial Accounting and Budget Accounting

编辑: 毕业论文 Release time: 2016-08-18 Editor: Graduation thesis

Abstract: With the continuous deepening of China's public finance and public management reform, the current budget accounting is increasingly difficult to meet the information needs of the public domain, and government accounting reform is imperative. Under China's established fiscal budget management system, how to improve the information content and quality of the accounting system to meet the needs of the financial management department of the government department without weakening the important functions of the budget management of the accounting system has become a difficult problem for reform. It can be seen from the accounting practices of governments in various countries that there is no conclusive conclusion on the combination of budget accounting and accrual accounting system. Combining with the specific reality of our country, I think we should effectively combine the two. In practice, we can consider two methods: parallel and introduction of fund accounting.

I. Main problems in current budget accounting

Subsequently, due to the further development of the market economy, China gradually began to reform budget management systems such as departmental budgets, revenue and expenditure, government procurement, and the single account system of the state treasury. The environment of budget accounting has changed dramatically. The accounting information brought by the three sets of accounting subjects and the corresponding accounting statement system formed by the general budget accounting system, administrative unit accounting system and public institution accounting system is becoming increasingly inconvenient for the needs of information users in the new historical stage. The current budget accounting is a hybrid of extremely imperfect budget accounting and financial accounting. It is neither a government financial accounting in the true sense nor a comprehensive reflection of the government's financial situation, operating results and advanced flows, nor is it a government in the true sense Budget accounting makes it difficult to give full play to the role of budget management. Such accounting information is not convenient for performance evaluation, which makes the government's fiscal transparency not strong and urgently needs reform. This is mainly due to the deficiencies in current budget accounting in recognition, measurement, accounting and reporting. For example, cash system, single historical cost model, imperfect accounting subjects, insufficient accounting methods, and unscientific accounting statement system.

In order to make the accounting information provided by the government accounting system comprehensive and relevant. In order to better complete the transformation of government functions (public management) and the construction of the public financial system, government financial accounting should be established. At the same time, government financial accounting and government budget accounting should jointly form the government accounting system, and regularly, comprehensively, continuously, and systematically reflect and monitor government claims, debts, foreign investments, cash flows, performance of public property fiduciary duties, and government performance evaluation. Provide relevant accounting information. Therefore, it is important to study the relationship between the two.

Two Views on the Combination of Government Budget Accounting and Financial Accounting

In view of the many problems facing the current budget accounting, splitting the current budget accounting into government budget accounting into government budget accounting and government financial accounting has been widely accepted by the theoretical and practical circles, but what should the new government budget and government financial accounting be? How to combine different views.

One way is to choose the parallel type, and divide the government meeting plan into two categories: government budget accounting and government financial accounting. Budget accounting is handled on the basis of the traditional collection and payment system and commitment system, while government financial accounting is structured according to the accrual rules. The advantage of this is to maintain the respective operating laws of the two systems, which is conducive to achieving their respective accounting goals.

Another way is to consider introducing fund accounting to cooperate with the main body of the budget to control. Fund accounting is currently the only model that can combine government financial accounting and budget accounting. This model reflects the requirements of budget control on the one hand and reflects the financial status of the government on the other. From the scope of budget preparation, China needs to build a "double budget system" including the government's public budget, state-owned capital operating budget, and social security budget. Judging from the actual reforms, this system is gradually being established. As far as the world is concerned, the only way to reflect some of the above-mentioned matters may be the foundation accounting model.

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