Discuss the Necessity of Converting Budgetary Accounting into Government Accounting System of Our Country
XU En-yao
Abstract
XU En-yao
Abstract
With budget control system of our country's reforming going deeper,the economic environment has been changed greatly.Budgetary Accounting of our country faces further reforming.Based on defining Government Accounting,the article compares Budgetary Accounting with Government Accounting and points out problems existing in Budgetary Accounting of our country and confirms the necessity of building up Government Accounting system of our country.
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With budget control system of our country's reforming going deeper,the economic environment has been changed greatly.Budgetary Accounting of our country faces further reforming.Based on defining Government Accounting,the article compares Budgetary Accounting with Government Accounting and points out problems existing in Budgetary Accounting of our country and confirms the necessity of building up Government Accounting system of our country.
Key concepts: Accounting, Accounting information system, Government (linguistics), Fund accounting, Management accounting, Mark-to-market accounting, Project accounting, Positive accounting