浅析政府采购管理与会计核算的衔接

ANALYSIS OF THE RELATIONS BETWEEN GOVERNMENTAL PROCUREMENT MANAGEMENT AND ACCOUNTING

关键词:  政府采购管理 会计核算 衔接 问题和方法

Key words:  governmental procurement management  accounting  connections  problems and solutions

摘要:

我国政府采购资金规模呈现不断加大的趋势，由此规范政府采购管理和政府采购资金会计核算具有十分重要的意义。文章论述分析了政府采购管理和会计核算的内在关系以及之间存在的主要问题，并从政府采购部门设置、会计核算等方面提出了相应的解决方法。

Abstract:

As the increasing in the scale of the governmental procurement funds in China, how to regulate governmental procurement management and funds accounting is very meaningful. The paper analyzed the internal relations and main problems in government procurement management and accounting, and found the solutions for the governmental procurement section.