国库集中收付制度下我国预算会计的改革

【作者】 陈丽芹；

【导师】 沈小凤；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2008， 硕士

【摘要】 预算会计是我国现行会计体系的一大分支,随着我国建立与社会主义市场经济体制相适应的公共财政制度,采用国库集中收付制度,预算会计的环境发生了很大变化,这些变化要求我国的预算会计相应的改革,能够更加准确、全面地反映政府的资金运动。本文立足于预算会计改革与国库集中收付制度的改革的协调这一角度进行研究,以前人的研究成果为基础,在介绍了国库集中收付制度和我国现行的预算会计制度以及国库集中收付制度后预算会计的变化后,针对国库集中收付制度下我国预算会计中存在的问题,提出了具体的改革思路,从政府预算编制方式为出发点,对预算会计的主体、目标、基础、核算内容和报告体系分别进行了研究。通过研究,本文得出以下主要结论:第一,我国的预算会计是以政府预算为基础的,政府预算编制的好坏直接会影响我国预算会计的发展,因此必须采用科学有效的预算编制方式,在复式预算、零基预算的基础上引入滚动预算。第二,国库集中收付制度下我国预算会计急需改革,从主体、目标、核算基础和报告制度方面,构建政府会计体系。第三,在国库集中收付制度下我国的预算会计核算内容要不断拓宽,设置科学的会计核算科目。更多还原

【Abstract】 Budget Accounting is an important subdivision of Accounting in China. With the establishment of the public finance system to suiting to the socialist market economy, the government adopts the centralized treasury receipt and payment system, so the environment of budget accounting has undergone great changes. The changes require corresponding reform in budget accounting to reflect the government’s fund movement more accurate and more comprehensive. Based on the previous research results and from the standpoint of the coordination of the budge accounting reform and the centralized treasury receipt and payment system reform, the paper makes an introduction for the centralized treasury receipt and payment system, the current budget accounting system and the changes of budget accounting after the centralized treasury receipt and payment system. In view of the problems in the current budget accounting under the centralized treasury receipt and payment system, the writer puts forward specific ideas of the reform. From the starting point of the presentation of the budget, the writer makes a further study in the accounting entity, the objectives, the basis, the content and the reporting system of the budget accounting.Through the research the paper makes the following conclusion: firstly, our budget accounting is based on the government budget, and government budget will have a direct impact on the development of our budget accounting, so we must adopt a scientific and effective budgeting--the rolling budget which is based on the dual budget, zero base budget. Secondly, our budget accounting system under the centralized treasury receipt and payment system is in urgent need of reform, so we must construct the governmental accounting system from the accounting entity, the objectives, the basis, the content and the reporting system. Thirdly, under the centralized treasury receipt and payment system, the content of our Budget Accounting will expand continually and some scientific account will be established gradually.更多还原