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1、1Accounting for about administrative reform of the budget and procurementAbstract: The administrative unit of state organs to perform the tasks needed funds by the financial departments at all levels of government from the central level of government budget allocation and disbursement of funds in th
2、e budget implementation of the reform is to implement the most effective way to treasury single account system. Government Procurement system in essence, the market competition mechanism and budget expenditure management combine one hand, the government can get cheap goods and services, to achieve t
3、he basic objectives of value for money, on the other hand, the budget funds management from the form of value extends to the physical form, saving public money, improve capital efficiency. Keywords: administrative accounting, budgeting, procurement; reform First, the current budget accounting system
4、 The current budget accounting system (narrow 2sense), including: general budget accounting, administrative accounting, business unit accounting, but with the budget management system reform, Chinas budget accounting system will be The government and non-profit organization accounting development. 1
5、 Government Accounting Budget management system reform, including the preparation of departmental budgets, treasury single account, establish a government procurement system, which calls for the general budget accounting and accounting into one administrative unit, a government accounting. (2) imple
6、mentation of the treasury single account system Departmental budgets, if there is no budget execution reform, its role is necessarily compromised the budget implementation of the reform is to implement the most effective way to treasury single account system. Establishment of Chinas treasury single
7、account system, the basic framework is: According to the government level of the budget, by the Peoples Bank of China to open finance in the treasury single account, 3all of the financial capital gradually incorporated into the unified management of all levels of government budget, fiscal or financi
8、al income directly paid into the Treasury designated commercial banks to open a single account, cancel all of the transition accounts, fiscal expenditures are allocated directly from the treasury single account to suppliers of goods or services. Administrative units in order to perform the tasks of
9、national authorities the funds required by the financial departments at all levels of government from the central level of government budget allocation and disbursement of funds. Implementation of the treasury single account system, the financial sector is no longer the funds appropriated for admini
10、strative units, only issued to all administrative units and approving the annual budget targets with a monthly budget units shall plan, the budget funds are not allocated to suppliers of goods and services before, and always remain in the Peoples Bank of China on the treasury single account managed
11、directly by the financial sector. salaries of administrative units by the Peoples Bank of China 4through the financial sector - commercial banks - the wages of workers directly support any card, administrative units of the special expenditure budget targets by the Peoples Bank of China - Government
12、Procurement - goods directly pay vendors, administrative Small units of incidental expenses, through the Peoples Bank of China - commercial banks - the administrative unit petty cash (credit card) to pay. treasury centralized payment, while not changing the amount of the administrative units of the
13、budget, but its role is to establish a budget implementation supervision and management mechanism. to achieve the treasury single account, but the government administrative units as part of all of its funds are financial resources, go through the treasury single account and payment, the fund activit
14、y has been reflected by the total budget accounting, therefore, the general budget accounting and administrative accounting equivalent of summary and detail of the relationship, they will be combined together constitute the government accounting. 3 implementation of the government 5procurement syste
15、m Expenditure budget in the financial management reform, the government procurement system should be a major project in many countries has proved that modern government procurement system is to strengthen expenditure management is an effective means. The essence of the government procurement system,
16、 the market competition mechanism and budget expenditure management combine on the one hand the government can get cheap goods and services, to achieve the basic objectives of value for money, on the other hand, the budget funds management from form of value extends to the physical form, to save public funds, improve capital efficiency. Government procurement, the expenditure of funds for the special administrative units, the financial sector is no longer simp
