请英文达人帮忙翻译下会计论文摘要吧,谢谢!!

来源:百度知道 编辑:UC知道 时间:2024/06/25 11:36:29
我国的预算会计是以预算管理为中心的宏观管理信息系统和管理手段,是核算、反映和监督中央与地方各级政府预算以及事业行政单位收支预算执行情况的会计。预算会计制度的制定标志着我国的预算会计核算和管理工作在法制化、规范化和科学化的轨道上又向前迈进了一大步。但是随着政府职能的转变、财政体制的改革、公共财政体系的建立,以及经济的进一步发展,我国现行预算会计制度已不能很好的适应时代发展的要求,暴露出预算会计目标不明确、记账基础存在缺陷、规范范围不全面、会计科目体系设置不完善、会计报告体系不完整等问题,因此,预算会计制度改革势在必行。本文以分析现行预算会计制度现状为基础,提出了其所存在的问题,并针对问题从明确会计目标、会计基础引入权责发生制、建立基金会计模式、完善预算会计报告体系四个方面提出相关建议,以期为我国预算会计制度的改革提供参考。

谢谢了~~><

China's budget is the budget accounting for the management of macro-management information systems and management tools, accounting, reflect and monitor the central and local government budgets at all levels of administrative units and the cause of the implementation of the budget accounting. Budget accounting system marks the development of China's accounting and budget management in the legal system, standardized and scientific track is a forward step. But with the change of government functions, financial system reform, public finance system should be established and and the further economic development of China's current budget accounting system is not very good adapt to the current development requirements, Budget Accounting exposed goal is not clear, based on accounting flaws, the jurisdiction is not comprehensive, accounts set up imperfect system, the accounting system is not a complete report such problems, the budget accounting system reform is a must. This pape