budgetary accounting 中文意思是什麼
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Therefore, this thesis is basing on the accounting, accountability theory, system theory and cybernetics, is on the topic of establishing internal report system to lucubrate. at the same time, combining upsurge of our enterprises implementing budgetary control, internal report and budgetary control are combined to research to expatiate applying internal repot to budgetary control
基於此，本文以會計學、受託責任論、系統論和控制論為理論基礎，以內部報告體系的構建為主題，進行深入的理論研究，同時結合我國企業目前實施預算控制（全面預算管理）的熱潮，將內部報告與預算控制結合研究，闡述了內部報告在預算控制系統中的應用。 -
Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts
第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。 -
Article 34 when audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the state
第三十四條審計機關進行審計時，被審計單位不得轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料，不得轉移、隱匿所持有的違反國家規定取得的資產。 -
First, induce accounting information lose true of ten kinds of concrete manifestations ; the next in order, from deliver the mistake information, mislead the economic behavior and injure everyone ' s benefits, cause the business enterprise loss in business, disturb the economic order, induct the economy crime, weaken the authority of the national finance and economics law and discipline and cause the budgetary establishment in receipt and expenditure in national or local public finance appear the direction mistake to wait five bane for expatiating accounting information losing really to the actuality livings
首先，歸納了會計信息失真的十種具體表現形式；其次，從傳遞錯誤信息，誤導經濟行為、損害各方利益，導致企業虧損、擾亂經濟秩序，誘發經濟犯罪、削弱國家財經法紀的權威性、導致國家或地方財政收支預算的編制出現方向性錯誤等五個方面闡述了會計信息失真對現實生活的危害。 -
The paper mainly discusses internal control structure. part ii : problems and analyses the problems resulted from asset management and extra - budgetary funds are main problems. the mam reason is that accounting and internal controls are not standard
問題及分析本文在這一部分提出了重慶市鄉鎮畜牧獸醫站財務管理存在的一些問題，主要包括資產管理所存在的問題和資金收人和支出上存在的問題。 -
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
第三十二條審計機關進行審計時，有權檢查被審計單位的會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料和資產，被審計單位不得拒絕。
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