预算会计在执行过程中存在问题的探析

预算会计在执行过程中存在问题的探析

摘要；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。随着经济的进1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，暴露出预算会计不能全面准确反映会计信息、记账基础存在缺陷等问题，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所存在的问题，并针对问题从会计基础引入权责发生制、重构预算会计体系、完善预算会计体系等方面提出相关建议，以期为我国预算会计制度的改革提供参考。

关键字；预算会计; 权责发生制; 预算会计制度

Research On Problem Of Budget Accounting Through Performance
 
Abstract：Chinas 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. With the further economic development of Chinas current budget accounting system is not very good adapt to the current development requirements, Budget Accounting cant reflect accountancys information accurately completely, based on accounting flaws such problems, the budget accounting system reform is a must. This paper is an analysis of the current budget accounting system raised the problems, and tackle the problem from the accounting basis for the introduction of the accrual system, restructure budget accounting system improving budget accounting system made some recommendations with a view to our budget accounting system reform provide a reference.

Key words：Budget accounting; Accrual basis; Budget accounting system