疾病预防控制中心预算会计制度设计毕业论文.doc

摘要

我国1998年的预算会计制度改革，在理论和实践上取得重大进展。财政部制发的“预算会计制度”自1998年实施以来，实施了近十年，在总的预算会计框架内，包括财政总预算会计制度、行政单位会计制度和事业单位会计制度，基本上满足了各级财政部门和行政、事业单位加强预算管理和会计核算的需要，这套预算会计制度总体上极大地促进和提高了我国预算会计的整体水平，对提高我国预算会计的整体管理水平起到了积极的作用。同时，也对我国公共财政资金的管理发挥了十分重要的作用，也为我国预算会计核算进一步向国际惯例靠拢打下了基础。
财政支出活动是政府财政活动的一个重要组成部分。政府财政活动如何实现财政目标、在多大程度上实现财政目标，取决于财政支出活动的运行效率。就吉林市疾病预防控制中心该类事业单位而言，财政活动的正常运行是很重要的，在财政活动的影响下，或多或少的反应着现在事业单位现行的预算会计制度使经济的发展迟缓，而在如今的事业单位预算会计的主要职责是进行会计核算，反映预算执行，实行会计监督，参与预算管理等等。但由于疾控中心是以组织实施疾病控制和预防计划；负责疾病媒介生物的调研、监测、预测预报，组织对重大疫情和传染病暴发流行的调查，并对其进行分析报告统计的一系列卫生工作，这样一来对于国家财政活动拨款项目是紧密结合的，这样一来，预算会计就是各级政府财政部门核算、反映，监督政府预算执行和财政周转金等各项财政性资金活动的专业会计。
然而社会主义市场经济体制和财政预算管理制度设计的逐步深化，现行预算会计制度不适应事业单位的经济发展，从而阻碍经济社会发展的矛盾日益突出，因此，现行事业单位预算会计制度必须进行修改，意味着我国预算经济也需要进步。

　关键词　会计制度 预算会计 改革 构想




Abstract

China's 1998 reform of the budget accounting system, in theory and practice to make significant progress. Ministry of Finance issued the "budget accounting system" since 1998 been implemented over the past decade, the total budget for the accounting framework, including a total budget of the financial accounting system, administrative accounting system and accounting system and institutions, primarily to meet Financial departments at all levels and administrative institutions to strengthen budget management and accounting needs, this budget accounting system in general to promote and improve greatly in China's overall level of budget accounting, budget accounting to improve the overall management level has played a active role. At the same time, capital of China's management of public finance has played a very important role, as well as further accounting of our budget to move closer to international practice to lay the foundation.
financial expenditure the Government's financial activities is an important part. How to achieve the Government's financial activities of financial targets, the extent to which the achievement of financial targets, depending on the financial expenditure of the operating efficiency of activities. On the City Center for Disease Control and Prevention of such institutions, the financial activities of the normal operation is very important, in terms of financial activities under the influence of the now more or less the response of the existing institutions of the budget accounting system is the economic development of retardation, and institutions in today's budget accounting for the main functions of accounting, reflecting the budget execution, accounting supervision, participate in budget management. However, CDC is organized as a result of the implementation of disease control and prevention programs; responsible for disease vector research, monitoring, forecasting, organization of a major outbreak of epidemic and infectious diseases of the investigation and report their analysis of a series of health statistics work, so the state's financial activities for the projects are closely integrated, so that all levels of government budget accounting is the accounting of the financial sector, reflecting, monitoring the implementation of government budgets and financial working capital funds and other financial activities of the professional accounting .
However, the socialist market economic system and financial budget management the gradual deepening of the reform of the system, not meet the current budget accounting system and institutions of economic development, thereby impeding economic and social development have become increasingly prominent, and, therefore, the current budget accounting system and institutions must be modified China's economy means that the budget also needs to progress.
key words biological assets historical cost natural appreciation



目录
摘要 I
Abstract II
第1章 疾控中心概况 1
第2章 疾控中心预算会计的现状及存在问题
2.1不能提供完整透明的政府会计信息 2
2.2不能适应政府投融资体制改革的要求 3
2.3现行预算会计的滞后性和局限性 3
第3章疾病预防控制中心预算会计核算制度设计 4
3.1疾控中心预算会计科目设计 6
3.2疾控中心预算会计凭证设计 9
3.3疾控中心预算会计账簿设计 10-br..