摘要
预算管理一体化是将预算的申报、调整、批复、执行以及会计核算、绩效管理、政府采购等业务统一到同一业务系统下.在全面预算一体化背景下,行政事业单位会计核算也是预算一体化进程中的重要一环,其会计核算必然发生相应的变化.因此,在政府会计课程理论教学中,要紧紧围绕行政事业单位会计核算实务,对教学方法进行反思和相应调整,以提升政府会计课程的适用性,实现数智型、应用型会计人才培养的目标.
Abstract
Budget management integration is the integration of budget declaration,adjustment,approval,execution,as well as accounting,performance management,government procurement and other businesses into the same business system.Among them,the accounting of administrative institutions has also become an important part of the budget integration process.In the context of comprehensive budget integration,the accounting of administrative institutions has also undergone corresponding changes.Therefore,in the theoretical teaching process of the Governmental accounting course,we should closely focus on the accounting practice of administrative institutions,reflect on and adjust the teaching methods accordingly,so as to improve the applicability of the Governmental accounting course and achieve the goal of cultivating mathematical and intellectual applied accounting talents.
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