| 预算会计在执行预算过程中存在的问题 |
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| 引用本文： | 孙建北.预算会计在执行预算过程中存在的问题[J].中华女子学院学报,2003,15(4):63-65. |
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| 作者姓名： | 孙建北 |
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| 作者单位： | 中华女子学院,财务处,北京,100101 |
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| 摘 要： | 近年来,预算会计改革取得了显著的成效,但仍存在诸如任意扩大开支范围、提高开支标准、长期挂账、普遍存在小金库等问题,因此,出台配套的政策,严格制度管理,提高单位负责人的管理意识和财务意识已迫在眉睫。
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| 关 键 词： | 预算会计 预算过程 问题 |
| 文章编号： | 1007-3698(2003)04-0063-03 |
| 修稿时间： | 2003年6月18日 |
The problems in budget accountants' work |
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| SUN Jianbei.The problems in budget accountants'''' work[J].Journal of China Women's College(Social Sciences Edition),2003,15(4):63-65. |
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| Authors: | SUN Jianbei |
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| Abstract: | In recent years, although budget accountant reform has achieved prominent progress, there still exist such problems as willfully enlarging expenditure confines, raising expenditure standards, long - term buyer sell on credit, prevalent unit - owned exchequer, etc. Therefore, it is of great urgency to make relative policies, to strict system management, to raise the management and financial consciousness of budget accountants. |
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| Keywords: | budget accountant budget process problem |
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