budgetary accounting
英 [ˈbʌdʒɪtəri əˈkaʊntɪŋ]
美 [ˈbʌdʒɪteri əˈkaʊntɪŋ]
预算会计
双语例句
- The GAO report says obstacles to Iraq spending more of its own money include a shortage of trained budgetary and procurement staff, a weak accounting system, and sectarian violence.
美国政府问责局的报告说，伊拉克更多花费本国资金方面存在的障碍包括：缺乏受过训练的预算和采购人员、会计制度薄弱、以及宗派暴力。 - Research on Reform of Budgetary Accounting Basis in China
我国预算会计核算基础改革研究 - Now in China, problems of concept, importance, and system of budgetary accounting influence directly the reform and development of budgetary accounting.
目前在中国，关于预算会计的概念、重要性和体系等问题直接影响着预算会计的改革与发展。 - Study on the Feasibility of Reforming Budgetary Accounting System in China
我国预算会计改革可行性的问卷调查研究 - The tactics of tender offer and the technique of budgetary planning are present in cost accounting and confirmation of price, etc.
中标策略和报价的编制技巧存在于投标工程成本的计算和价格的确定等方面。 - The Government and Nonprofit Organization Accounting's Environment, Characteristics and Budgetary Accounting Reform
政府和非营利组织会计的环境、特征与预算会计改革 - 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 - 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 - This paper discusses and analyses some problems that exist in budgetary accounting systems.
本文讨论和分析了我国现行预算会计制度存在的问题。 - The Basic Principle of Questionnaire Design Study on the Feasibility of Reforming Budgetary Accounting System in China
谈调查研究中的问卷设计我国预算会计改革可行性的问卷调查研究 - However, current researches mainly concentrate on accounting objective, accounting basis and the relation between budgetary accounting and governmental accounting.
近年来，我国也有不少学者致力于政府会计研究，毫无疑问，这些研究为我国政府会计改革奠定了一定的理论基础。 - Chapter 2 illustrates that governmental accounting is an inevitable tendency of budgetary accounting reform in China, then defines accounting basis of assets measurement study, and finally it shows the necessity of governmental assets measurement research.
第2章论述政府会计是我国预算会计改革的必然趋势，界定了政府资产计价研究的会计基础，最后说明了研究政府资产计价问题的必要性。 - This thesis analyses existing issues in China's budgetary accounting basis, introduces the successful experience of reform in foreign countries.
本文分析了我国预算会计核算基础存在的问题，介绍了国外预算会计核算基础改革的成功经验。 - Nowadays, the research items of governmental accounting mainly focus on accounting objective, accounting basis, financial statements and the relationship between governmental accounting and budgetary accounting. But we seldom study on difficult points of governmental accounting reform.
目前，政府会计的研究主要集中在会计目标、会计基础、财务报告以及政府会计与预算会计的关系等上，而对政府会计改革的难点问题探索较少。 - It also compares governmental accounting with non-profit organization accounting and budgetary accounting, and analyzes the flaws of budgetary accounting.
然后比较了政府会计、民间非营利组织会计及预算会计，分析了预算会计的缺陷及建立政府会计的必要性； - China's budgetary accounting system is unreasonable in the insufficient transparency of government accounting information and the inefficient manifestation of government's financial conditions in financial accounting report.
我国预算会计制度存在着预算会计体系不合理、政府会计信息透明度不强、财务会计报告不能完整反映政府财务状况等问题。 - The contemporary Comprehensive Budgetary Management System originated from business management philosophies and managerial accounting theories, and it has profound interrelations with internal and external variables such as company group management style and operating environment.
现代全面预算管理渊源于企业管理思想、管理会计理论，它与企业经营方式、企业经营环境等内外部变量密切相关。 - However, with increasing uncertainty of external environment, the demand for budgetary information by external users of accounting information is increasing.
但随着外部环境不确定性的增强，会计信息外部使用者对预算信息的需求增强。 - After the research of fundamental theory of financial accounting and budgetary accounting, the writer brings forward primary suggestions on constructing dual governmental accounting in our country.
根据对财务会计和预算会计的基本理论分析，结合我国当前的现实情况，作者分别对构建我国的政府财务会计和政府预算会计问题提出了初步的设想。 - On that basis, we might set the budget accounting elements as budgetary fiscal revenues, public expenditures, and the budget surplus; and set the government financial accounting elements to assets, liabilities, net assets, revenues, and expenses.
在此基础上，将预算会计要素设置为预算收入、预算支出和预算结余；将政府财务会计要素设置为资产、负债、净资产、收入和费用。 - And, the key of constructing budgetary accounting is setting the account according to the procedure of budgetary execution.
构建政府预算会计的关键是根据政府预算执行的关键步骤设置预算会计账户，对预算的批复及执行的过程进行记录和反映。 - The ways of financial control are organization control, personnel system control, financial risk control, comprehensive budgetary control, unified settlement and centralized accounting control.
财务控制方式主要有组织机构控制、人员制度控制、财务风险控制、全面预算控制、统一结算和集中核算控制等。 - According to the level of budget, governmental budgetary accounting consists of government-level budgetary accounting and expenditure organ-level budgetary accounting.
根据预算的级次，政府预算会计包括政府层面的预算会计，以及机构层面的预算会计。 - There are several reforms of budgetary accounting in China since 1997.The basic starting point of these reforms is to reconstruct budgetary accounting system other than establishing governmental accounting system.
自1997年以来，我国预算会计制度改革的基本出发点是重构预算会计体系，而不是建立政府会计体系。 - Instead, governmental budgetary could make up the shortcoming of financial accounting.
而政府预算会计则能够弥补政府财务会计这一缺陷。 - The progress of internationalization of the whole budgetary accounting is rather slow, whereas the accounting of state-owned non-profit-organization is going international positively and smoothly.
整个预算会计国际化进程缓慢，国有非营利组织积极稳妥地向会计国际化迈进。 - At present, the reform of governmental accounting is globally coming into a golden age, while the reform of Chinese budgetary accounting is attracting much attention from both Chinese authority and accounting academia.
当前，政府会计在全球范围迎来了改革的黄金时期，我国预算会计的改革问题也得到了政府主管部门以及学术界的高度重视。 - Budgetary information is the information that is used to forecast, and it is regarded as internal accounting information of companies all the time, not in the scope of compulsory disclosure, resulting in the low relevance of budgetary information.
预算信息是一种预测性信息，一直以来，预算信息属于公司内部使用的会计信息，不属于强制披露的范围，导致预算信息的相关性较低。 - The state-owned non-profit-organization accounting is the important parts of budgetary accounting in China.
国有非营利组织会计是我国预算会计的重要组成部分。 - The direct cause is that Chinese existing budgetary accounting is mostly based on the cash basis, i.e.between the cash basis and the low-grade accrual basis. 2.
问题的直接原因在于，我国现行预算会计的核算基础以收付实现制为主，介于收付实现制和轻度权责发生制之间。