政府采购对预算会计影响.docVIP

河南财经政法大学本科生毕业论文 政府采购对预算会计的影响 姓　　名 　　号 专　　业 指导教师 年月日  随着市场经济的发展和国际化的发展趋势，我国的预算会计职能也逐渐向国际化靠拢，预算会计自身的核算方法在政府预算中发挥了巨大的作用，但随着我国经济和管理体制的发展，呈现出一定的滞后性。Abstract With the development of the market economy and international development trends, move closer towards an internationalisation of Chinas budgetary accounting functions, budget calculation methods of accounting in the Government budget has played a huge role, but with the development of economy and management, showing some lag. Government procurement system is an effective means of public expenditure management in market economy countries, is the need for government regulation. This article on purchase accounting impact on the budget of the Government, discusses a start, government procurement as an important part of our Governments economic work, and is an important component of government spending, but also the need for strengthening the Governments macro-control. In strengthened financial spending management, extends financial spending supervision functions, specification Government consumption behavior, from source inhibit corruption, aspects played has important role; then, from government procurement system and budget accounting two aspects respectively described, on this two concept, basic features and development status has a macro of understanding and grasp; then, analysis has economic development in the Government procurement system on budget spending and budget of effects, existing budget accounting accounting system reform and adjustment direction; last, Analysis and summary of the article made the appropriate adjustment measures, it is recommended that Treasury centralized payment system for government procurement system should be implemented, refer to accrual basis, establishing cost-effectiveness indicator system to enable healthy development of government procurement. Key words: public procurement, budgeting accounting; influence of reforms  目　 1 （一）研究背景 1 （二）研究意义 1 二 .政府采购制