| 国有资本经营预算的会计基础选择的研究 |
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| 引用本文： | 徐哈军.国有资本经营预算的会计基础选择的研究[J].吉林农业科技学院学报,2014(2):67-69. |
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| 作者姓名： | 徐哈军 |
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| 作者单位： | 阜阳职业技术学院,阜阳236031 |
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| 基金项目： | 安徽省高等学校省级优秀青年人才基金项目（2010SQRW168）;安徽省高等学校省级教学研究项目（20101344） |
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| 摘 要： | 由于近年来我国国有企业改革的不断深化,国有企业的整体实力不断提升,其盈利能力也得到了较大的提升,这就为国有经济在我国国民经济中更好地发挥出主体作用打下了良好的基础.然而,我国国有企业的利润主要还是集中于少数垄断企业之中,大多数国有企业的效益不高.为此,实施国有资本经营预算能够加快国有资产的有序运转,而如何进行会计基础选择就成为了一个重要的课题.本文探讨了如何对国有资本经营预算主体加以确定,并提出了应当切实将权责发生制作为国有资本经营预算的会计基础.
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| 关 键 词： | 国有资本 经营预算 会计基础 权责发生制 |
Study on the Accounting Basis Choices of State-owned Capital Management Budget |
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| XU Hajun.Study on the Accounting Basis Choices of State-owned Capital Management Budget[J].Journal Of Jilin Agricultural Science And Technology College,2014(2):67-69. |
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| Authors: | XU Hajun |
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| Institution: | XU Hajun (Fuyang Vocational and Technical College, Fuyang 236031) |
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| Abstract: | Due to the continuous deepening reform of state-owned enterprises in China in recent years, the overall strength of the state-owned enterprises continuously improve, its profitability has been greatly improved, it is state-owned economy to better play the main role in the national economy in China has laid a good foundation. However, China＇s state-owned enterprise profits mainly concentrated in a handful of monopoly enterprises, most of the state-owned enterprise benefit is not high. Therefore, the orderly operation of the implementation of state owned capital management budget can accelerate state-owned assets, and how to carry out the accounting basis has become an important topic. This paper discusses bow to determine the subject of state-owned capital management budget and proposed should to the accrual basis of accounting basis as the state-owned capital management budget. |
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| Keywords: | state owned capital operating budget accounting basis the accrual basis |
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