对此，从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。
Therefore, we give some suggestion, the budget accounting systems should be reconstructed, accounting basis should be repaired, and financial reporting should be improved.
因此就需要构建一套与现行预算会计制度相衔接、规范统一、可操作性强的高校教育成本核算模式。
Thus, a set of university educational cost calculating mode which is normative, unified and easy to be manipulated should be built to link up the budget accounting system used now.
实行国库集中收付制度，客观上需要有对财政资金收付过程进行核算、反映、监督的完善的预算会计制度。
To have treasury consolidated receipts and payments system requires a perfect budget accounting system which can check, reflect and supervise the whole course of treasury funds' receiving and paying.
确立适当的会计基础，不仅是建立会计制度的前提，而且对于建立与之对应的预算制度具有重要意义。
Establishes the suitable accounting basis, not only establishes accounting systems premise, and has the important meaning regarding the establishment with it correspondences budget system.
确立适当的会计基础，不仅是建立会计制度的前提，而且对于建立与之对应的预算制度具有重要意义。
Establishes the suitable accounting basis, not only establishes accounting systems premise, and has the important meaning regarding the establishment with it correspondences budget system.
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