摘要
伴随着国家民主法制建设的完善,要求政府及各类非营利组织提供公开、公平、透明的收支预算执行信息,社会各界更加关注政府的资产、负债以及资金使用效益的情况,评价政府在使用公共资源方面的绩效已成为必然,本文对现行的适用于政府与非营利组织的预算会计制度在会计核算的一般原则、资产的确认、会计科目的设置与使用、会计信息的披露等方面发现的问题进行了分析。
With the perfection of the construction of our democratic and legal system, governments and non profit-making organizations are required to provide public, just, and transparent information about its implementation of budgets for revenue and expenditure, as all levels of the society are increasingly concerned about the assets ; liabilities and efficiency of capital use, and as it has become a necessity to assess government＇s achievements in using public resources. Referring to the current accounting system suitable for the budgets of governments and non profit-making organizations, this paper analyzes the problems existent in general accounting principles, confirmation of assets, setting and use of accounting headings, the disclosure of accounting information.
出处
《安徽理工大学学报（社会科学版）》
2006年第3期95-96,共2页
Journal of Anhui University of Science and Technology:Social Science
关键词
政府改革
非营利组织
谨慎性原则
存货成本
收付实现制
governmental reform； non profit-making organizations； cautious principles； stock cost ； payment realization
