文献类型：期刊文献

中文题名：新会计法背景下甘肃省预算管理探析

英文题名：Analysis of Budget Management in Gansu Province under the New Accounting Law

作者：陈碧玮[1]

第一作者：陈碧玮

机构：[1]甘肃中医药大学财务处,甘肃兰州730000

第一机构：甘肃中医药大学计划财务处

年份：2025

卷号：41

期号：5

起止页码：117

中文期刊名：兰州财经大学学报

外文期刊名：Journal of Lanzhou University of Finance and Economics

语种：中文

中文关键词：新会计法;预算管理;会计制度

外文关键词：new accounting law;budget management;accounting system

摘要：新会计法的颁布实施标志着我国会计法律制度的进一步完善和健全,新会计法提升了预算管理的科学性和规范性,推动了预算管理制度的完善,新会计法对甘肃省预算管理产生了深远影响。甘肃省积极响应国家政策,采取加强跨年度预算平衡机制建设,改进预算编制、审批、执行及调整流程等措施,确保了预算的透明度,增强了预算的约束力。文章通过对甘肃省的预算管理制度进行全面梳理及案例分析,揭示甘肃省在预算管理方面的成功经验与存在的问题,以期为其他地区新会计法实施提供有益借鉴。
The promulgation and implementation of the new accounting law mark a further improvement and refinement of China’s accounting legal system.The law strengthens the scientific basis and standardization of budget management,enhancing budgetary systems.It has a profound impact on budget management in Gansu Province.In response to national policies,Gansu has implemented measures such as reinforcing the cross-year budget balancing mechanism and improving budget formulation,approval,execution,and adjustment procedures,while ensuring budget transparency and accountability.This article provides a comprehensive review and case analysis of Gansu’s budget management system,highlighting both successful practices and existing problems,with the aim of offering useful references for other provinces implementing the new accounting law.