财政总预算会计制度 (2015) (PublicFinancialBudgetaryAccountingSystem (2015)))

为了规范各级财政部门总预算会计（以下简称总预算会计）的核算，充分发挥总预算会计的职能作用，根据《中华人民共和国会计法》、《中华人民共和国预算法》，制定本制度。本制度适用于中央，省、自治区，直辖市，设区的市、自治州、县、自治县、不设区的市、市辖区，乡、民族乡、镇等各级财政部门的总预算会计。总预算会计是各级政府财政部门核算、反映、监督政府预算执行和财政周转金等各项财政性资金活动的专业会计。总预算会计的主要职责是进行会计核算，反映预算执行，实行会计监督，参与预算管理，合理调度资金。(Forpublicbudgetaryaccounting(hereinafterreferredtoaspublicbudgetaryaccounting)standardizationoffinancialdepartmentsatalllevels,fullperformanceoffunctionalroleofpublicbudgetaryaccounting,basedon"AccountingLawofthePeople'sRepublicofChina"and"BudgetLawofthePeople'sRepublicofChina",theSystemisformulated.TheSystemisapplicabletopublicbudgetaryaccountingoffinancialdepartmentsofthecentralgovernment,provinces,autonomousregions,municipalities,citieswithdistricts,autonomousprefectures,counties,autonomouscounties,citieswithoutdistricts,municipaldistricts,townships,nationalitytownships,andtownsetc.Thepublicbudgetaryaccountingisprofessionalforgovernmentalfiscaldepartments'calculation,reflectionandsupervisionofgovernmentalbudgetimplementationandfinancialworkingfundandotherfinancialactivities.Thepublicbudgetaryaccountingisresponsibleforperformanceofaccountingcalculation,reflectionofbudgetimplementation,implementationofaccountingsupervision,participationinbudgetmanagementandreasonablefundprocurement.)