How is the budget accounting system in our country structured?

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

China's current budget accounting includes the three main accounts of general budget accounting, administrative unit accounting and public institution accounting, in addition to the treasury accounting that implements the general budget cashier custody business, and the income collection accounting that implements the general budget revenue business; The three major relationship accounting of capital appropriation accounting for capital construction expenditure business of the implementation of the total budget. The composition of this system is similar to that of the same ** and non-profit organization accounting, but it is different. Foreign accounting includes state-owned enterprise accounting, and China's accounting does not include state-owned enterprise accounting.

The accounting of state-owned enterprises in China and private enterprises belong to the same series of enterprise accounting, and they are juxtaposed with the first accounting, which is the manifestation of the budget accounting system suitable for the specific situation of our country. However, public institutions that implement the "Accounting System for Public Institutions" can refer to the title of accounting of foreign non-profit organizations and change the accounting of public institutions to non-profit organizations because of their profit-making purposes.

Before the 1993 enterprise accounting reform, whether it was enterprise accounting or budget accounting, China adopted "subject +."

Statements" are in the form of institutional norms, and there are no accounting standards. In the West, however, it is generally in the form of norms and norms. On January 1, 1998, when the new system of budget accounting was implemented, the accounting of public institutions also tried to implement the "Accounting Standards for Public Institutions" on a trial basis, and the accounting of public institutions also began to adopt the "Standards+".

system", but there is no "Basic Standards for Budget Accounting" that regulates all budget accounting. Therefore, judging from the development trend, in order to improve China's accounting system, it is necessary to draw on the experience of the successful formulation and trial implementation of the "Accounting Standards for Public Institutions" and formulate the "Basic Standards for Budget Accounting." Taking into account the existing "Accounting Standards for Public Institutions", as well as the renaming of budget accounting as ** accounting and public institution accounting, it is sufficient to formulate the "** Accounting Standards".

Budget accounting is another branch of modern accounting corresponding to enterprise accounting, which is an accounting system applicable to all levels of departments, administrative units and various non-profit organizations. The budget accounting system mainly includes general budget accounting, extra-budgetary fund accounting, administrative institution accounting, treasury accounting, and revenue collection accounting.

Total budget accounting.

The general budget accounting is the accounting of the financial departments at all levels, and the departments and departments reflect and supervise the process and results of the implementation of the general budget at all levels. The accounting of the general budget is based on the cash basis, and the accounting subjects are divided into five categories: assets, liabilities, net assets, income and expenditure.

Extrabudgetary funds.

The accounting of the special financial account for extra-budgetary funds is the accounting of the financial departments at all levels to account for and supervise the implementation process and results of the extra-budgetary funds budget.

Administrative institutions.

Accounting of administrative units and accounting of public institutions belong to the accounting of budget units, which are professional accountants for the implementation of budgets and various business activities of administrative organs and public institutions at all levels in accounting and supervising units.

The accounting characteristics of administrative institutions mainly include:

1) To meet the financial budget management as the main accounting objectives, to take into account the internal management of the unit and related aspects of the demand for accounting information.

2) The accounting of administrative units adopts the realization of receipts and payments as the basis of accounting; The accounting of public institutions generally adopts the cash basis for accounting, and the accrual basis can be adopted for operating income and expenditure business.

3) All property and materials shall be valued according to the actual cost at the time of acquisition or purchase, and their book value shall not be adjusted unless otherwise specified.

View answer analysis [Correct answer] According to the structure of China's political power, China's budget can be divided into five levels, namely: Senzhi (letter loss 1) ** budget; (2) Budgets of provinces, autonomous regions and municipalities directly under the Central Government; (3) budgets of districted cities and autonomous prefectures; (4) Budgets of counties, autonomous counties, cities without districts, and municipal districts; (5) Budgets of townships, ethnic townships, and towns. （p166）

Answer analysis] The knowledge points of this question: the budget legal system,

China's national budget system does not include: local ** dispatched organs at or above the county level. Sheng laughed blindly

1. Enterprise budget management system.

Budget management organization system, budget management system and budget management procedure system. The organizational system is the foundation of overall budget management and the premise of the smooth development of the overall budget management system. The institutional system provides an institutional guarantee for the smooth implementation of the comprehensive budget management system for the enterprise; The procedure system formulates steps and measures for the smooth development of the enterprise's overall budget management system. These three aspects are interrelated, mutually reinforcing, and complementary, and together constitute a comprehensive budget management system.

2. Budget system.

The budget system refers to the overall composition of the ** budget at all levels. The "Budget Law" stipulates that the state shall implement a first-level budget at the first level, and establish a budget at five levels: provincial, autonomous region, and municipality directly under the Central Government, and districted cities, autonomous prefectures, counties, autonomous counties, cities not divided into districts, municipal districts, townships, ethnic townships, and towns.

3. Concept. Usually there is a level of government, a level of finance, and each level of finance establishes a general budget by budget year. The construction of China's budget system is consistent with the changes in the structure of the political system.

China's national budget is composed of two parts: the first budget and the local budget, and the local budget is divided into the provincial (autonomous region, municipality) budget, the county (autonomous county, city) budget and the township budget. Some large provinces or autonomous regions have set up additional first-level budgets in larger cities or autonomous regions.