budgetary accounting

Build centralized budgetary system, consolidate accounting management.

建立统一的预算体系, 统一会计管理.

The state-owned non-profit-organization accounting is the important parts of budgetary accounting in China.

国有 非 营利组织会计是我国预算会计的重要组成部分.

However, current researches mainly concentrate on accounting objective, accounting basis and the relation between budgetary accounting and governmental accounting.

近年来，我国也有不少学者致力于政府会计研究，毫无疑问，这些研究为我国政府会计改革奠定了一定的理论基础。

The Government and Nonprofit Organization Accounting's Environment, Characteristics and Budgetary Accounting Reform

政府和非营利组织会计的环境、特征与预算会计改革

Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination.

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

It also compares governmental accounting with non-profit organization accounting and budgetary accounting, and analyzes the flaws of budgetary accounting.

然后比较了政府会计、民间非营利组织会计及预算会计，分析了预算会计的缺陷及建立政府会计的必要性；