The"Government Accounting System"constructs a new accounting system,introduces the accrual basis into the accounting process,strengthens the government financial accounting and strengthens the accounting basis of the government financial report.This paper analyzes the causes and main differences between financial accounting and budget accounting in public institutions,which will help financial personnel in public institutions further deepen their understanding of the basis of accrual accounting,effectively improve their business level,promote the implementation of the new Government Accounting System by public institutions,and improve the quality of accounting information.The research of this paper also provides ideas and methods for the users of public institution statements to fully understand the accounting information of public institution and further understand the contents of the financial report and budget report.
关键词
政府会计制度/财务会计/预算会计/核算差异
Key words
government accounting system/financial accounting/budget accounting/accounting vari-ance
维普
万方数据