| 基于财政改革的预算会计研究 |
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| 引用本文： | 杨海燕.基于财政改革的预算会计研究[J].广东交通职业技术学院学报,2008,7(3):55-57. |
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| 作者姓名： | 杨海燕 |
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| 作者单位： | 广东省交通高级技工学校,广东佛山,528000 |
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| 摘 要： | 随着市场经济的建立、政府职能的转变，使得预算会计环境发生了重要的变化，这些变化使得现行预算会计越来越不能满足经济和社会发展的需要，预算会计的改革呼之欲出。预算会计改革的研究不仅对财政体制改革的深入，而且对我国市场经济的深入，经济全球一体化的长远发展具有重大的理论意义和现实意义。
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| 关 键 词： | 财政改革 预算会计 政府与非营利会计 |
A Budget Accounting Study Based on Financial Reform |
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| YANG Hai-yan.A Budget Accounting Study Based on Financial Reform[J].Journal of Guangdong Communication Polytechnic,2008,7(3):55-57. |
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| Authors: | YANG Hai-yan |
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| Institution: | YANG Hai-yan (Guangdong Provincial Communication Senior Traffic Technical School,Foshan 528000,China) |
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| Abstract: | The construction of the market economy and government functional transformation impose significant changes in the budget accounting environment.These changes reveal inadequacy of budget accounting in meeting the needs of economic and social developments of the society,and they press for a budget accounting reform. A budget accounting reform is important to deepening the financial system reform,deepening domestic market economy construction and long term developments of globalization. |
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| Keywords: | financial reform budget accounting government and non-profit accounting |
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