术语“总预算”的详细信息

英译术语:

general budget

汉语语境:

目前在中国，关于预算会计的概念、重要性和体系等问题直接影响着预算会计的改革与发展。本文认为，关于中国预算会计的概念，应当从政府会计的角度去理解和解释；关于预算会计的重要性，可以从政府的经济实力以及政府财政资金的使用对整个社会的正常运转和经济发展的重要作用来认识；中国预算会计体系仍可以主要由财政总预算会计、行政单位会计和事业单位会计组成。

英语语境:

Now in China, the concept, the importance and the system of budget accounting have a direct impact on the reform and development of budgetary accounting. According to this paper, the concept of budgetary accounting should be explained and illustrated from the standpoint of government accounting. The importance of budgetary accounting can be recognized through economic strength of government and the important role of use of governmental fiscal funds on social normal operation and economic development.Chinese budget accounting system consists of fiscal general budget accounting, administrative accounting and public unit accounting.