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| 文章编号：1672-3104(2011)04-0098-06 |
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论政府预算会计与财务会计的结合 |
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张曾莲 |
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（北京科技大学经济管理学院，北京，100083） |
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| 摘 要： 随着我国公共财政与公共管理改革的不断深入，现行预算会计越来越难以满足公共领域的信息需求，政府会计改革势在必行。在我国既定的财政预算管理体制下，如何既提高会计系统的信息含量与质量，以满足政府部门财务管理的需求，又不削弱会计系统预算管理的重要功能，已成为改革的难题。从分析现行预算会计的局限性着手，通过比较政府预算会计与政府财务会计结合的两种方式，提出第三种方式，并阐述这种结合方式的总体思路和具体措施。 |
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| 关键词： 政府预算会计；政府财务会计；公共财政；公共管理；财政预算 |
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Thoughts on binding mode of governmental budget accounting and
financial accounting |
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ZHANG Zenglian |
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（University of Science and Technology, Beijing 100083, China） |
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| Abstract: As China’s public finance and public management reform continued to deepen, current budget accounting was more and more difficult to meet information needs of the public domain, government accounting need reforms. Established in our financial and budget management system, how to improve both the accounting system's information content and quality to meet the needs of financial management of government departments, without weakening budget management function of accounting system, becomes a problem of reform. From an analysis of limitations of the current budget accounting, by comparing two combined ways of government budget accounting and financial accounting, this paper puts forward a third way. |
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Key words: governmental budget accounting; governmental financial accounting; binding mode |
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