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我国政府预算会计一直采用收付实现制,这是由政府会计的特点决定的。采用收付实现制,会计核算程序比较简便,便于安排预算拨款和预算支出的进度,但实践表明,采用收付实现制基础存在...
我国政府预算会计一直采用收付实现制,这是由政府会计的特点决定的。采用收付实现制,会计核算程序比较简便,便于安排预算拨款和预算支出的进度,但实践表明,采用收付实现制基础存在明显的不适用性。尽管收付实现制(cash basis)一直以来都是世界各国财政管理中采取的主要核算基础,但在20世纪70年代以来“新公共管理”运动的推动下,世界上已有不少国家在政府预算会计中运用了权责发生制。收付实现制的最主要优势就是收支与现金流量的同步性,核算原理浅显、会计处理相对简单、易操作,与现今政府财政财务管理和会计核算规范相匹配。权责发生制则顾名思义,注重权责的配比,强调的是本会计期间的支出耗费(责)创造多少收入和效益(权),核算原理较深、会计处理复杂、专业化强,与企业的经营理念和核算要求相一致。在现行的预算管理模式和政府会计核算体系下,权责发生制的长处难以得到有效发挥。在我国,随着社会主义市场经济体制的完善和公共财政框架的构筑以及部门预算、国库集中支付制度、政府采购制度等改革的不断深入,权责发生制预算会计改革已成为财政体制改革中的重要方向。
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Our country government budget accountant has used the receipts and disbursements to realize the system, this is decides by government accounting's characteristic. Uses the receipts and disbursements to realize the system, the accounting procedure is quite simple, is advantageous for the arrangement expense allowance and the budget credit progress, but practices indicated that uses the receipts and disbursements to realize the system foundation existence obvious unworthiness. Although since the receipts and disbursements have realized the system (cash basis) have been the main calculation foundation which in various countries financial control adopts, but since the 1970s “the new public administration” under the movement impetus, in the world had many countries to utilize the power and responsibility in government budget accountant to have the system. The receipts and disbursements realize the system most main superiority are the revenue and expenditure and the cash flow synchronism, the calculation principle are simple, accountant processes is relatively simple easily, to operate, matches with the nowadays government finance financial control and the accounting standard. The power and responsibility has the system as the name suggests, pays great attention power and responsibility the allocated proportion, what stressed is this fiscal period disbursement consumption (responsibility) creates how many income and the benefit (power), the calculation principle is deep, accountant to process, the specialization to be strong complex, with enterprise's management idea and calculation request consistent. In the present budget management pattern and government accounting calculates under the system, the power and responsibility has the system strong point to obtain the effective display with difficulty. In our country, along with the socialist market economic system perfect and public finance reforms and so on frame construction as well as departmental budget, state treasury centralism payment system, government procurement system unceasingly thorough, the power and responsibility has system budget accounting to reform has become in the reform of the financial system the important direction.
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