1) budget accounting system
预算会计体系
1.
Our country s current budget accounting system was formally implemented on January 1, 1998, though compared with original budget accounting system, The new one s accounting calculative system is more systematic, the new one s accounting calculative method is more scientific, the new one s accounting information is more comparable, the new one s content of the financial report is more intact.
但是随着政府职能的转变、行政事业管理体制的改革、经济体制的改革、以及在财政预算管理制度方面进行了一系列的改革,现行的预算会计越来越不能满足经济和社会发展的需要,主要表现在:现行预算会计体系不合理;收付实现制预算会计基础存在一定的局限性;会计报告信息不够完整等方面。
2) budget accounting
预算会计
1.
An analysis on our budget accounting system reforming;
中国预算会计体系改革透视
2.
On China s Budget Accounting Reform Adapting to Public Finance System;
建立与公共财政体制相适应的我国预算会计体系及其改革问题研究
3) Accounting budget
会计预算
1.
Accounting budget is an important tool for finance management.
当前单位预算会计存在预算制度的绩效信息不充分等问题,必须要学习和利用先进的信息手段、加强单位的会计预算工作,促进电大事业发展,促进学习型社会的构建。
4) budgetary accounting
预算会计
1.
Discuss the Necessity of Converting Budgetary Accounting into Government Accounting System of Our Country;
论我国预算会计向政府会计转换的必要性
2.
Ideas about Improving Budgetary Control and Budgetary Accounting in China;
改进我国预算控制和预算会计核算的设想
3.
Considerations on Several Problems of China s Budgetary Accounting;
关于中国预算会计若干问题的思考
5) accounting system
会计核算体系
1.
Based on expounding the theory and necessity of green accounting,and analyzing the drawbacks to traditional forestry accounting system,this paper brings forward that it is necessary to apply the theory and methods of green accounting to forestry accounting,including environmental cost and income.
阐述绿色核算的理论基础及其必要性,分析我国传统林业会计核算体系的局限性,提出林业会计应增加对环境成本和环境收益的核算,应将绿色会计的理论和方法应用于林业会计,并从林业会计目标、林业会计的成本观、核算内容、报告模式及科目设置等方面进行探讨。
2.
Traditional accounting system and national economy accounting system do not account the resource and environmental costs and do not deduct losses caused by environmental pollution and resource exhaust from GDP and enterprise s profits.
传统的会计核算体系和国民经济核算体系 ,未考虑和核算资源及环境的价值 ,也未将环境污染和资源耗竭所造成的损失从国内生产总值和企业利润中扣除 ,已不适应今天的情况 ,此乃绿色会计产生的原因。
3.
This paper suggests that accounting system must be reformed so that management and financial accounting can be linked to meet the management function of accounting and the various managerial needs.
为实现会计的管理职能,适合管理信息需求的复杂性、多样性,须改造会计核算体系,使财务会计、管理会计融为一体。
6) system of the social security accounting treatment
社会保障会计核算体系
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。 用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条