摘要

我國1998年的預(yù)算會計制度改革，在理論和實踐上取得重大進(jìn)展。財政部制發(fā)的“預(yù)算會計制度”自1998年實施以來，實施了近十年，在總的預(yù)算會計框架內(nèi)，包括財政總預(yù)算會計制度、行政單位會計制度和事業(yè)單位會計制度，基本上滿足了各級財政部門和行政、事業(yè)單位加強(qiáng)預(yù)算管理和會計核算的需要，這套預(yù)算會計制度總體上極大地促進(jìn)和提高了我國預(yù)算會計的整體水平，對提高我國預(yù)算會計的整體管理水平起到了積極的作用。同時，也對我國公共財政資金的管理發(fā)揮了十分重要的作用，也為我國預(yù)算會計核算進(jìn)一步向國際慣例靠攏打下了基礎(chǔ)。
財政支出活動是政府財政活動的一個重要組成部分。政府財政活動如何實現(xiàn)財政目標(biāo)、在多大程度上實現(xiàn)財政目標(biāo)，取決于財政支出活動的運(yùn)行效率。就吉林市疾病預(yù)防控制中心該類事業(yè)單位而言，財政活動的正常運(yùn)行是很重要的，在財政活動的影響下，或多或少的反應(yīng)著現(xiàn)在事業(yè)單位現(xiàn)行的預(yù)算會計制度使經(jīng)濟(jì)的發(fā)展遲緩，而在如今的事業(yè)單位預(yù)算會計的主要職責(zé)是進(jìn)行會計核算，反映預(yù)算執(zhí)行，實行會計監(jiān)督，參與預(yù)算管理等等。但由于疾控中心是以組織實施疾病控制和預(yù)防計劃；負(fù)責(zé)疾病媒介生物的調(diào)研、監(jiān)測、預(yù)測預(yù)報，組織對重大疫情和傳染病暴發(fā)流行的調(diào)查，并對其進(jìn)行分析報告統(tǒng)計的一系列衛(wèi)生工作，這樣一來對于國家財政活動撥款項目是緊密結(jié)合的，這樣一來，預(yù)算會計就是各級政府財政部門核算、反映，監(jiān)督政府預(yù)算執(zhí)行和財政周轉(zhuǎn)金等各項財政性資金活動的專業(yè)會計。
然而社會主義市場經(jīng)濟(jì)體制和財政預(yù)算管理制度設(shè)計的逐步深化，現(xiàn)行預(yù)算會計制度不適應(yīng)事業(yè)單位的經(jīng)濟(jì)發(fā)展，從而阻礙經(jīng)濟(jì)社會發(fā)展的矛盾日益突出，因此，現(xiàn)行事業(yè)單位預(yù)算會計制度必須進(jìn)行修改，意味著我國預(yù)算經(jīng)濟(jì)也需要進(jìn)步。

　關(guān)鍵詞　會計制度 預(yù)算會計 改革 構(gòu)想




Abstract

China's 1998 reform of the budget accounting system, in theory and practice to make significant progress. Ministry of Finance issued the "budget accounting system" since 1998 been implemented over the past decade, the total budget for the accounting framework, including a total budget of the financial accounting system, administrative accounting system and accounting system and institutions, primarily to meet Financial departments at all levels and administrative institutions to strengthen budget management and accounting needs, this budget accounting system in general to promote and improve greatly in China's overall level of budget accounting, budget accounting to improve the overall management level has played a active role. At the same time, capital of China's management of public finance has played a very important role, as well as further accounting of our budget to move closer to international practice to lay the foundation.
financial expenditure the Government's financial activities is an important part. How to achieve the Government's financial activities of financial targets, the extent to which the achievement of financial targets, depending on the financial expenditure of the operating efficiency of activities. On the City Center for Disease Control and Prevention of such institutions, the financial activities of the normal operation is very important, in terms of financial activities under the influence of the now more or less the response of the existing institutions of the budget accounting system is the economic development of retardation, and institutions in today's budget accounting for the main functions of accounting, reflecting the budget execution, accounting supervision, participate in budget management. However, CDC is organized as a result of the implementation of disease control and prevention programs; responsible for disease vector research, monitoring, forecasting, organization of a major outbreak of epidemic and infectious diseases of the investigation and report their analysis of a series of health statistics work, so the state's financial activities for the projects are closely integrated, so that all levels of government budget accounting is the accounting of the financial sector, reflecting, monitoring the implementation of government budgets and financial working capital funds and other financial activities of the professional accounting .
However, the socialist market economic system and financial budget management the gradual deepening of the reform of the system, not meet the current budget accounting system and institutions of economic development, thereby impeding economic and social development have become increasingly prominent, and, therefore, the current budget accounting system and institutions must be modified China's economy means that the budget also needs to progress.
key words biological assets historical cost natural appreciation



目錄
摘要 I
Abstract II
第1章 疾控中心概況 1
第2章 疾控中心預(yù)算會計的現(xiàn)狀及存在問題
2.1不能提供完整透明的政府會計信息 2
2.2不能適應(yīng)政府投融資體制改革的要求 3
2.3現(xiàn)行預(yù)算會計的滯后性和局限性 3
第3章疾病預(yù)防控制中心預(yù)算會計核算制度設(shè)計 4
3.1疾控中心預(yù)算會計科目設(shè)計 6
3.2疾控中心預(yù)算會計憑證設(shè)計 9
3.3疾控中心預(yù)算會計賬簿設(shè)計 10-br..