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行政事业单位中,管理会计并未得到到宽泛的应用,其发展历程也较为缓慢,限制了管理会计实践与理论的发展。以管理会计相关准则为出发点,行政事业单位要清楚了解管理会计与预算会计区别与相同点,从预算管理立场创建管理会计体系,主要取决于管理的特点,主要内容包含了预测系统、全面预算系统、责任会计与项目管理、内部申报系统、管理决策系统、监管系统、绩效评价系统、等。
Administrative units, management accounting has not been widely used, its development process is relatively slow, limiting the development of management accounting practices and theories. To manage accounting standards as a starting point, the administrative institutions should clearly understand the difference between management accounting and budget accounting and similarities, from the budget management position to create a management accounting system, depending on the characteristics of management, the main contents include the forecast system, a comprehensive budget system , Responsible Accounting and Project Management, Internal Reporting System, Management Decision System, Regulatory System, Performance Evaluation System, etc.