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حسابداری دولتی منابع[ویرایش] منوی ناوبریGovernmental accounting

انواع حسابداریدولت


انگلیسیرویدادهای بودجه‌ایمالیدستگاه‌های اجراییبرنامه‌ریزیکنترل بودجهحسابداری












حسابداری دولتی




از ویکی‌پدیا، دانشنامهٔ آزاد






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حسابداری دولتی (انگلیسی: Governmental accounting) به فرایند جمع‌آوری، ثبت و طبقه‌بندی، تلخیص، تفسیر و گزارش رویدادهای بودجه‌ای و مالی دستگاه‌های اجرایی زیرمجموعه دولت، اطلاق می‌شود، که این داده‌ها در راستای برنامه‌ریزی و تصمیم‌گیری در خصوص نحوه کنترل بودجه، مورد استفاده قرار می‌گیرند.


حسابداری دولتی نظامی است که اطلاعات مالی مربوط به فعالیت‌های وزارتخانه‌ها و موسسات دولتی را بمنظور تصمیم‌گیری صحیح مالی و کنترل برنامه‌های مصوب بودجه سالانه و منابع مالی مورد استفاده دولت، جمع‌آوری، طبقه‌بندی، تلخیص و گزارش می‌نماید. در حسابداری دولتی مراحل حسابداری برای کنترل برنامه مصوب سالانه و نیز جلوگیری از تداخل منابع مالی مورد استفاده، به کار گرفته می‌شود.



منابع[ویرایش]




  • مشارکت‌کنندگان ویکی‌پدیا. «Governmental accounting». در دانشنامهٔ ویکی‌پدیای انگلیسی، بازبینی‌شده در ۴ ژوئن ۲۰۱۷.



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