預(yù)算會(huì)計(jì)存在的問題及處理對(duì)策2

1、云南大學(xué)旅游文化學(xué)院2012屆畢業(yè)生畢業(yè)論文目錄緒論.............................................................1一、預(yù)算會(huì)計(jì)的概述一、預(yù)算會(huì)計(jì)的概述...............................................1（一）預(yù)算會(huì)計(jì)的概念問題（一）預(yù)算會(huì)計(jì)的概念問題....................................1（二）預(yù)算

2、會(huì)計(jì)的特點(diǎn)（二）預(yù)算會(huì)計(jì)的特點(diǎn).........................................2（三）預(yù)算會(huì)計(jì)的意義（三）預(yù)算會(huì)計(jì)的意義.........................................2二、預(yù)算會(huì)計(jì)在會(huì)計(jì)體制中存在的問題二、預(yù)算會(huì)計(jì)在會(huì)計(jì)體制中存在的問題............................2(一)現(xiàn)行預(yù)算會(huì)計(jì)不能真實(shí)完整地反映國(guó)庫集中收付制度和政府現(xiàn)行預(yù)算會(huì)計(jì)不能真

3、實(shí)完整地反映國(guó)庫集中收付制度和政府采購制采購制.........................................................2(二)現(xiàn)行預(yù)算會(huì)計(jì)不能為編制部門預(yù)算提供相關(guān)的會(huì)計(jì)信息現(xiàn)行預(yù)算會(huì)計(jì)不能為編制部門預(yù)算提供相關(guān)的會(huì)計(jì)信息...4(三)現(xiàn)行預(yù)算會(huì)計(jì)不能全面、完整地揭示政府債務(wù)的真實(shí)信息現(xiàn)行預(yù)算會(huì)計(jì)不能全面、完整地揭示政府債務(wù)的真實(shí)信息.4(四)現(xiàn)行預(yù)算會(huì)計(jì)不能提供完整、透明的政府會(huì)計(jì)信息現(xiàn)行預(yù)算

4、會(huì)計(jì)不能提供完整、透明的政府會(huì)計(jì)信息........5(五)現(xiàn)行預(yù)算會(huì)計(jì)不能適應(yīng)政府投融資體制改革的要求現(xiàn)行預(yù)算會(huì)計(jì)不能適應(yīng)政府投融資體制改革的要求........6(六)現(xiàn)行預(yù)算會(huì)計(jì)不能適應(yīng)現(xiàn)行預(yù)算會(huì)計(jì)不能適應(yīng)WTOWTO及國(guó)際競(jìng)爭(zhēng)的要求及國(guó)際競(jìng)爭(zhēng)的要求.............6三、三、完善我國(guó)現(xiàn)行預(yù)算會(huì)計(jì)的措施完善我國(guó)現(xiàn)行預(yù)算會(huì)計(jì)的措施.................................6（一）重新構(gòu)造預(yù)算會(huì)計(jì)體系（

5、一）重新構(gòu)造預(yù)算會(huì)計(jì)體系..................................6（二）（二）實(shí)行權(quán)責(zé)發(fā)生制會(huì)計(jì)基礎(chǔ)實(shí)行權(quán)責(zé)發(fā)生制會(huì)計(jì)基礎(chǔ)...............................7（三）改進(jìn)完善政府會(huì)計(jì)信息體系（三）改進(jìn)完善政府會(huì)計(jì)信息體系.............................7四、預(yù)算會(huì)計(jì)的改革建議四、預(yù)算會(huì)計(jì)的改革建議...............................