预算会计(国外英语资料).docVIP

预算会计(国外英语资料) The concept of budget accounting Accounting is an economic information system which provides financial information (currency information). Accounting can be divided into two systems: Enterprise Accounting (also called profit accounting) and budget accounting (also called government and non-profit organization accounting). Budget accounting is another branch of modern accounting and enterprise accounting, which is applicable to all levels of government departments, administrative units and various non-profit organizations accounting system. The government and non-profit organization accounting is not for profit purpose, usually not directly produce material products, but through their own business (service) activities for superstructure, production, construction and peoples life service. The budget accounting is based on the budget (budget and budget) management as the center, with the economic and social development for the purpose of the budget accounting as the key for the process of social reproduction in accounting belongs to the government departments at all levels of distribution in the field of administrative units, non profit organization movement budget process and result of accounting system. [editor] Budget accounting characteristics The characteristics of budget accounting mainly lie in the following aspects: Organizational goals are different: budget accounting provides public goods and is nonprofit. Accounting content is different: the government and non-profit organizations accounting, supervision, budget based, budget revenue and expenditure as the main accounting content. Different accounting principles: government and Nonprofit Organization Accounting Master and has resources will be restricted due to external or internal specific purposes, accounting requirements in total assets equal liabilities and net assets on the basis, emphasizes the total fixed fund and fixed assets corresponding stressed earmarking. The basis of accounting tr