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双语推荐：预算会计

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政府会计目标和我国会计环境决定了不同核算基础的预算会计与财务会计将长期并存,成为政府会计的两翼。论文揭示了我国政府预算会计与财务会计结合的必要性,探讨了政府预算会计与财务会计结合的方式,建议建立两个相对独立的会计核算系统,并从会计主体、会计要素、会计报表的界定以及两系统建设与协调的配套措施等方面,将政府预算会计和政府财务会计进行协调和整合。
Government accounting objectives and accounting environment in our country determine that budget accounting and financial accounting which have different accounting basis will coexist for a long time ,and will turn into two flanks of government accounting .This article aims to reveal the necessity of the combination of budget accounting and financial accounting , explores the combination methods of government budget accounting and financial accounting , suggests the establishment of two relatively independent accounting systems .This article will also work out the efforts that impel government budget accounting and government financial accounting to coordinate and integrate , for instance , defining accounting entities , accounting elements , accounting statements , putting forwards some supporting measures for constructing and coordinating the two systems ,etc .

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管理会计尚未在行政事业单位的广泛运用和发展，制约了管理会计理论的完善及实务的发展。行政事业单位应当从相关性原则出发，正确认识管理会计与预算会计同源分流的关系，其管理的特点又决定了应从预算管理的角度构建管理会计体系，基本内容包括预测系统、管理决策系统、全面预算系统、预算管控系统、项目管理与责任会计、业绩评价系统和内部报告系统。
Management accounting has not been widely applied and developed in administrative institutions, which restricts the improvement of management accounting theory and practices.Based on the relevance principle,administrative institutions should construct their management accounting system in a perspective of budget accounting for management accounting is homologous with budget accounting.The basic contents of management accounting system in administrative institutions should include systems of forecasts, management decision-making, comprehensive budget management, budget management and control,project management and responsibility accounting,performance evaluation and internal report.

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本文主要围绕近10年来俄罗斯政府会计发展的历史沿革、基于预算分类的俄罗斯政府会计预算科目形成以及俄罗斯政府会计财务报告等内容展开,通过对俄罗斯政府会计改革成果和经验分析,设计与中国现阶段政府改革相适应的政府会计制度改革路径,并就建立政府会计改革、预算管理和和政府治理的衔接机制提出政策建议。
This paper analyses the history of Russian government accounting through the last decade,including the for-mation of Russian government budgetary accounting items based on budget classification and the financial report of Russian government accounting.By analysing the achievements and experience of the reform of Russian government accounting,the paper designs a way of government accounting system reformation pathway which is appropriate for China to reform and de-velop at present.Additionally,it puts forward some proposals to devise a cohesive mechanism for the reform of government accounting,budget management and government management.

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地方政府性债务风险已超出常规财政和经济问题的范畴而上升至国家治理的层面，成为当前全面深化改革的一个突破口。基于会计管理的本质提出“大会计”概念，对“大会计”服务国家治理的作用机理进行了初步论证；借助“大会计”分析框架，从财政和预算管理、绩效考核、政府会计、内部控制和国家审计等视角对地方政府性债务风险的成因和治理问题进行梳理。研究发现：作为一种技术性治理手段的“大会计”在地方政府性债务治理中发挥着不可替代的重要作用，预算管理、绩效评估、政府会计、内部控制和国家审计之间需要良性互动、有序推进。
Local government debt risk has gone beyond the scope of conventional financial and economic problems,reached the scope of country-level of governance,and become a key problem in the current deepening process of reform.Based on the nature of accounting management,the concept of the general accounting has been raised and the mechanism that the general accounting serves for national governance has been preliminarily assessed.Under the framework of the general accounting,we analyze the causes and governance issues of local government debt risk from the perspectives of financial and budget management,performance appraisal,government accounting,internal control and the state audit.Our research finds that as a technical means of governance,the general accounting plays an irreplaceable role in the local government debt governance, and the role is enhanced when there are positive interactions among budget management, performance appraisal,government accounting,internal control and the

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政府会计权责发生制改革对于提升政府财务管理水平,加强公共事业具有积极的作用。随着经济的发展,我国现有的政府会计体系已不能满足政府的财务管理需求,不能正确全面反映政府的财务状况,不利于推进政府财政和预算管理改革,亟需将政府预算会计与政府财务会计相结合。我国应加快建立与完善相关法律法规,有效结合权责发生制与收付实现制,加强政府权责发生制会计改革的技术支持,提高政府会计人员的素质,同时还需各领导者高度重视权责发生制会计改革,以促进改革的顺利实现。
Reform of accrual basis of accounting is helpful to strengthen public financial management and social programs. And the cur-rent government accounting regime cannot keep in pace with the needs of financial management in governments, fails to give an accurate reflection of government financial conditions, and is inconducive to reform of government''s finance and budget management. So it is urgent to integrate government budget systems with government financial accounting. China should invest efforts to improve relevant laws and regulations, provide strong technical support to reform of accrual basis of accounting centering on both accrual basis and cash basis. In ad-dition, government should work hard to build a strong pipeline of accountants, prioritize the reform to make it happen smoothly.

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国库集中支付是一个有效控制资金合法流动的手段。基层预算单位必须严格按照预算指标来进行用款的计划与申报，加强支付监管，保障资金预算能按原计划执行。对预算资金采用功能科目与经济科目同时使用的方式来进行会计核算。建立国库集中支付台账，并做好对账工作。
Centralized treasury payment is an effective means to control the flow of legitimate funds. Primary budget units must be carried out strictly in accordance with the budget targets and reporting section of the plan to strengthen the supervision of the payment, according to the original plan to protect the capital budget execution. Of budget funds by way of function in subjects with economic subjects to use for accounting. Establish a centralized treasury payment ledger, and make reconciliation work.

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会计管理的本质在于遵循企业资金循环逻辑，有效管控资金预算、使用、回笼等环节的质量。就目前所存在的问题而言，主要包括：资金预算存在的问题、资金使用存在的问题、资金回笼存在的问题。针对问题的分析后显示，信息因素、技术因素成为了主要问题根源。由此，应在加强ERP系统、团队、制度建设下来完成煤矿企业的会计管理工作。
The essence of accounting management is to follow the enterprise capital circulation logic, effective control of budget, use, such as the quality of the withdrawal of link. As far as the problems existing in the speaking, mainly including: budget problems existing in the use of fund and the existing problems, the problems existing in the withdrawal of funds. In view of the question analysis shows that, the information factors, technical factors become the main root of the problem. Thus, should be in strengthen the ERP system, team, system construction down finish of a coal mining enterprise accounting management work.

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自20世纪90年代以来，西方国家纷纷掀起政府会计的改革浪潮，各国改革的核心内容是在政府预算编制和政府会计核算中逐步引入权责发生制。我国目前各类政府业务增加，对政府会计核算信息也提出了更全面的要求，政府会计改革势在必行。本文通过对我国目前的预算会计核算体系进行分析，探讨中国政府会计改革的方向。提出对中国政府会计改革的建议，服务当前我国政府会计改革的需要。
Since the 1990s, western countries have set off a wave of reform of government accounting, the core of national reforms is to gradually introduce accrual basis to government budgeting and government accounting. With the increase of government services in China, it has more comprehensive requirements for government accounting information, so the government accounting reform is imperative. Based on the analysis of the current budget accounting system, this paper explored the direction of China government accounting reform, and presented the proposals to serve the needs of current government accounting reform.

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会计基础是会计电算化、会计电算化（注册会计师）、财务管理、会计与审计、会计与统计核算等专业的基础课和核心课程，是专业的入门课程，又是证书课程。作为会计专业的启蒙课程，该课程主要讲授会计的基本知识、基本方法和基本技能，培养学生的基本职业判断能力、自我学习能力与知识拓展能力以及严谨细致的会计思维方式，为后续课程财务会计、成本会计、商业会计、预算会计、审计、财务管理、税法等专业课程打下坚实的基础。本文就笔者教学实践中教改展开分析，提出一些思考和建议。
"Accounting Foundation", as a foundation and core course for majors such as accounting computerization, accounting computerization (certified public accountant), financial manage-ment, accounting and auditing, accounting and statistical calcu-lation, is not only a professional introductory course but also a certificate course. As an enlightenment course for accounting major, this course mainly teaches the basic knowledge, methods and skills of accounting, cultivates students'' basic occupational judgment ability, self-learning ability, knowledge expansion a-bility, and conscientious and meticulous accounting thinking mode, laying a solid foundation for follow-up professional cours-es, including"Financial Accounting","Cost Accounting","Com-mercial Accounting","Budget Accounting","Auditing",“Finan-cial Management","Tax Law", and so on. The writer implement-ed the analysis in teaching practice, and proposed some consid-erations and suggestions.

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企业管理会计基本内容经历了较长时间的发展，包括传统的成本制预算、差异分析和业绩评价，及新的战略管理。其核心功能是信息提供与管理控制，中小企业管理会计应用有其有利条件，在设计变通使用变动成本法方案基础上，全面实现管理会计对企业的内部管理功能。
Enterprise management accounting basic content has experienced a long time of development , including the cost of traditional budgeting , variance analysis and performance evaluation , and the new strategic management .Its core function is to provide information and management control , small and medium -sized enterprise management accounting application which has its advantages and flexibility in the design scheme u -sing the variable cost method , based on the comprehensive implementation of management accounting in enter-prise internal management functions .

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