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对预算会计改革中几个具体问题的处理意见●上海市财政局上海市预算会计研究会我国的预算会计改革已进入最后的冲刺阶段,改革中需要解决的原则性问题,各方面已取得完全的共识。本文拟就需要进一步明确的几个具体问题,讲些看法和意见。一、实行“以拨列支”后的预算监督...
Opinions on the handling of several specific issues in the budget accounting reform ● Shanghai Municipal Bureau of Finance, Accounting and Accounting Research China’s budget accounting reform has entered the final sprint stage and the principle issues to be solved in the reform have been completely achieved in all aspects consensus. This article intends to clarify several specific issues that need further clarification and comments. First, the implementation of “to disbursements” after the budget supervision ...