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经十二届全国人大常委会第十次会议审议通过的新修订的《中华人民共和国预算法》于2015年正式实施。新预算法全面贯彻党的十八大和十八届三中全会精神,对预算编制、审查、执行、监督等内容进行了全面修订,为推进预算管理制度改革提供了法律遵循。本文以人民银行会计制度修订为切入点,集中探讨了新预算法背景下,人民银行会计核算体制改革方向,希望为相关决策提供依据。
The revised revised Budget Law of the People’s Republic of China, which was reviewed and passed at the Tenth Meeting of the Twelfth NPC Standing Committee, came into force in 2015. The new budget law comprehensively implemented the spirit of the 18th CPC Congress and the 3rd Plenary Session of the 18th CPC Central Committee, comprehensively revised the formulation, examination, implementation and supervision of the budget, and provided legal followings for promoting the reform of the budget management system. Based on the revision of PBC accounting system, this paper focuses on the reform direction of PBC accounting system under the new budget law, hoping to provide the basis for relevant decision-making.