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会计,按其反映和监督的对象,在我国一般分为两大类。一类是企业会计,主要是核算、反映和监督社会再生产过程中生产、流通领域的企业经营资金的活动;一类是预算会计,主要是核算、反映和监督社会再生产过程中分配领域里国家预算资金的活动。预算会计是为国家预算执行服务的。预算资金活动的过程和结果,就是预算会计的核算对象。根据我国国家预算组成体系,是由中央预算和地方预算所组成;按照收支管理范围,国家预算又分为总预算和单位预算两类。据此,预算会计相应分为总预算会计和
Accounting, according to its reflection and supervision of the object, is generally divided into two broad categories in our country. One is business accounting, accounting, reflecting and supervising activities in the production and circulation of enterprises in the process of social reproduction. The first category is budget accounting, which mainly accounts for, reflects and supervises the state budget in the field of distribution in the process of social reproduction Funding activities. Budget accounting services for the implementation of the state budget. The process and result of budgetary fund activities are the objects of budget accounting. According to China’s national budget system, is composed of the central budget and local budget; in accordance with the scope of revenue and expenditure management, the state budget is divided into two categories: the total budget and the unit budget. Accordingly, the budget accounting is divided into total budget accounting and