目錄
中文摘要、關(guān)鍵詞 ……………………………………………………… 2
英文摘要、關(guān)鍵詞 ……………………………………………………… 3
文獻(xiàn)綜述 ……………………………………………………… 4
一、 預(yù)算會計(jì)的作用及其重要性 …………………………………… 5
（一） 財(cái)政總預(yù)算會計(jì) …………………………………………… 5
（二） 事業(yè)單位會計(jì) ……………………………………………… 5
（三） 行政單位會計(jì) ……………………………………………… 5
（四） 參與預(yù)算執(zhí)行的國庫會計(jì)、收入征解會計(jì)（包括稅務(wù)會計(jì)、 農(nóng)業(yè)稅征解會計(jì)、關(guān)稅會計(jì)）和基本建設(shè)撥款會計(jì)等 …… 5
二、 當(dāng)前預(yù)算會計(jì)面臨的問題　……………………………………… 6
（一） 會計(jì)核算的內(nèi)容較窄 ……………………………………… 5
（二） 會計(jì)科目功能不足 ……………………………………… 6
（三） 我國政府會計(jì)信息披露的不充分 ………………………… 6
（四） 會計(jì)核算以收付實(shí)現(xiàn)制為基礎(chǔ)有一定的局限性 ………… 7
（五） 財(cái)務(wù)報(bào)表制度不完備 ……………………………………… 7
三、 我國現(xiàn)行預(yù)算會計(jì)改革的對策 ………………………………… 7
（一） 重新構(gòu)造預(yù)算會計(jì)體系 …………………………………… 8
（二） 明確政府會計(jì)主體 ………………………………………… 8
（三） 預(yù)算會計(jì)核算中逐步采用權(quán)責(zé)發(fā)生制制度 ……………… 8
（四） 提高政府會計(jì)信息質(zhì)量，規(guī)范我國政府會計(jì)信息披露 … 9
（五） 完善政府財(cái)務(wù)報(bào)告體系 …………………………………… 9
（六） 加強(qiáng)會計(jì)隊(duì)伍建設(shè)，切實(shí)重視單位的財(cái)務(wù)管理工作 …… 10
參考資料 ……………………………………………………… 11
致謝 ………………………………………………………… 12



內(nèi)容摘要
我國預(yù)算會計(jì)已擺脫計(jì)劃經(jīng)濟(jì)體制下的模式，走上了建立適應(yīng)市場經(jīng)濟(jì)需要，具有中國特色、科學(xué)規(guī)范的預(yù)算會計(jì)模式的道路。但這幾年來，財(cái)政管理體制改革的步伐加快，按照公共財(cái)政理論設(shè)計(jì)的預(yù)算管理模式已開始建立，預(yù)算編制、執(zhí)行等環(huán)節(jié)的管理制度正在發(fā)生根本性的變化，預(yù)算會計(jì)的客體運(yùn)行環(huán)境又發(fā)生了變化，因此，預(yù)算會計(jì)又面臨著進(jìn)一步的改革。當(dāng)前預(yù)算會計(jì)面臨的一些問題：會計(jì)核算的內(nèi)容較窄；會計(jì)科目功能不足；我國政府會計(jì)信息披露的不充分；會計(jì)核算以收付實(shí)現(xiàn)制為基礎(chǔ)有一定的局限性；財(cái)務(wù)報(bào)表制度不完備。筆者認(rèn)為，借鑒西方國家政府會計(jì)改革的經(jīng)驗(yàn)，并結(jié)合我國的國情，我國的預(yù)算會計(jì)改革應(yīng)從重新構(gòu)造預(yù)算會計(jì)體系；明確政府會計(jì)主體；預(yù)算會計(jì)核算中逐步采用權(quán)責(zé)發(fā)生制制度；提高政府會計(jì)信息質(zhì)量，規(guī)范我國政府會計(jì)信息披露；完善政府財(cái)務(wù)報(bào)告體系；加強(qiáng)會計(jì)隊(duì)伍建設(shè)，切實(shí)重視單位的財(cái)務(wù)管理工作等宏觀6方面著手。更好地服務(wù)于國家的預(yù)算執(zhí)行和管理工作，通過完成國家預(yù)算收支任務(wù)和各項(xiàng)行政任務(wù)、事業(yè)計(jì)劃，充分發(fā)揮預(yù)算資金使用的經(jīng)濟(jì)效益和社會效益，為逐步建立與社會主義市場經(jīng)濟(jì)相適應(yīng)的公共財(cái)政體制起到積極有利的作用。
關(guān)鍵詞
預(yù)算會計(jì)改革 預(yù)算會計(jì)體系 權(quán)責(zé)發(fā)生制 政府會計(jì)信息披露 政府財(cái)務(wù)報(bào)告體系 政府財(cái)務(wù)監(jiān)督







Abstract
Our country budget accounting got rid of under the planned economy system the pattern, stepped onto the establishment to meet the market economy need, had the Chinese characteristic, scientific standard budget accounting the pattern path.But these for years, the financial control organizational reform step speeds up, started according to the public finance theoretical design budget management pattern to establish, link the and so on budget establishment, execution control system was having the fundamental change, budget accounting's object movement environment has had the change, therefore, budget accounting was facing the further reform.Current budget accounting faces some questions: The accounting content is narrower; Accountant the subject function is insufficient; Our country government accounting the information discloses is not full; The accounting realizes the system take the receipts and disbursements to have the certain limitation as the foundation; The financial report form system is incomplete.The author believed that, profits from experience which western nation government accounting reforms, and unifies our country the national condition, our country budget accounting reforms should from again structure budget accounting the system; Is clear about government accounting the main body; Budget accounting calculates gradually uses the power and responsibility to have the system system; Enhances government accounting the information quality, standard our country government accounting the information disclosed; Perfect government financial report system; Strengthens accountant the troop to construct, practically takes the unit the financial control work and so on the macroscopic 6 aspects to begin.Serves well the national budget implementation and the supervisory work, through completes the state budget revenue and expenditure task and each administrative duty, the enterprise plans, fully displays the budget funds use the economic efficiency and the social efficiency, for gradually establishes the public financial system which and socialist market economy adapts to play the positive advantageous role.
Key word Budget accounting reforms；Budget accounting system；The power and responsibility has the system；Government accounting the information disclosed；Governme..