大学生生活预算英语作文【一】
综上所述，现行预算会计虽然在以上述及的重大问题上有新的突破或重新进行了规范，基本上满足了各级财政部门和行政、事业单位加强预算管理和会计核算的需要，对提高我国预算会计的整体管理水平起到了积极的作用，同时也为我国政府会计核算进一步向国际惯例靠拢打下了基础。但为了能使我国政府会计改革有的放矢，研究建立我国政府会计准则体系，研究建立我国政府会计报告体系，迫切需要研究下如下问题:
1.研究现行预算会计制度中存在的问题
(1研究我国现行预算会计制度中存在的主要问题，尤其是我国政府职能转换和公共财政体制改革对于预算会计提出的新要求和对政府会计会计信息的新需求，并进而研究在新形势下解决这些问题的具体对策。
(2研究政府会计准则建设方面的国际动态和各国在政府会计改革方面的经验与教训，以供我国借鉴和参考。
(3研究我国政府会计准则体系的内容及构成，包括我国政府会计准则建设的具体步骤、方案和实施中需要配套改革的措施，包括我国政府会计准则的建设是否需要建立政府会计概念框架、应当制定哪些具计准则、每一项会计准则的具体结构等。
(4研究我国政府会计准则建设中引入权责发生制会计的程度问题。从世界范围来看，在政府会计领域，推行完全的权责发生制会计的国家还是少数，大多数国家在政府会计改革上都是循序渐进的地推行权责发生制会计。由于我国的经济改革走的是渐进式道路，政府会计改革势必将是循序渐进式的，在引入权责发生制会计上也将是渐进式的，不可能1蹴而就。基于此，对我国政府会计准则建设中引入权责发生制会计的程度、以及如何分阶段地引入权责发生制会计基础，哪些会计核算项目应当首先引入权责发生制等问题的研究，就显得十分重要，而且具有现实意义。
2.国外政府会计的理论体系、运作模式和我国企业会计改革的经验，对于我国预算会计改革有许多值得借鉴之处
(1非营利组织
非营利组织，就是不以营利为目的政府机构或经济实体。关于其特征，美国会计学会在《非营利组织会计实务委员会报告》中称：通常区分营利与非营利的基础，乃是有无营利的动机，美国的非营利范围，包括联邦政府机关和州及地方政府机关，以及公立和私立的非营利组织，具体例子有学校、医院、慈善组织、教堂和基金会等。
曰本的非营利组织包括政府部门，公立非营利事业体，民间非营利事业体。由上述考察，笔者得出如下认识：
其一、各国对非营利组织划分的内容不尽相同，但划分的标准实际是一样的，即是以非营利为标准。
其二、这种划分都是为了便于核算和实行不同的会计制度。
(2非营利组织体系
如上所述，非营利组织是与营利组织(企业相对而言的。非营利组织的会计体系在许多方面与企业会计相近或相同，但在一些内容上仍有其特殊性。因此，国际上许多国家都形成了适合本国的非营利组织会计体系。
3.我国企业会计改革的经验
我国企业会计自1993年来，进行了多次改革和调整，形成了现在企业会计模式，所有的营利组织共用一套会计准则即企业会计准则，并在此前提下，根据行业性质和企业规模的大小分别制定了三套会计制度来规范来各自类型的企业，即是企业会计制度、金融企业会计制度和中小企业会计制度。企业会计制度适用于各类股份公司、国有企业和集团公司;金融企业会计制度适用于银行、证券公司等各类金融企业，中小企业会计制度适用于规模较小和不适于用企业制度加以规范的小企业。企业会计改革给我们的启示是：
(1在目前，我国会计人员素质不是很高的情况下，运用会计准则加会计制度模式是适宜的，既与国际靠拢了又适应了国情。
(2营利组织虽有各行各业，但他们的目标是相同的，即都以营利为目标。所以，他们适用一套共同的会计准则来规范，对各项经济业务用具体会计准则来加以规定。对行业相差特别大的再制定少量制度来加以规范，以便于具体操作，而不是对营利组织内的各行各业分别制定不同的会计准则。
(3便于政府的宏观经济管理及企业之间的相互可比性。
参考文献：
[1]丛树海.中国预算体制重构[M].上海：上海财经大学出版社，2000:5-20
2]陈志斌.公共受托责任：政治效应、经济效率与有效的政府会计J.会计研究，2003;6:36-38
大学生生活预算英语作文【二】
This "celebrity biography" is about the tribulations and difficulties of the three famous men on the road to fame, from the power of persistence to the disintegration of power even to despair. They abandoned a lot of love and friendship on the way to fame. Finally, they set foot on the road to success.
The first is a belief that, suffering from pain, still does not put down music -- Beethoven. Although he was deaf, he said proudly, "listen to my heart music, you don't understand how I feel! A band can only play music that I expect to write in a minute!" Yeah! His music set of classicism is the beginning of romanticism, and its creation reflects the progressive thoughts of the rising period of the bourgeoisie.
Then a tragic, still sculptural belief - Michelangelo. His pain came from human malice. He was born to fight, to conquer! It is precisely because of this that his artistic creation has been deeply influenced, often with the realism of the civil class at the time of the patriotism and freedom of the struggle of the spirit of the painting. This kind of cup is presented in grand and magnificent form, and his hero is both an ideal symbol and a reflection of reality.
The last is a mirror that Lenin once called "the Russian revolution." Looking around Tolstoy's life, he was not only a literary giant, but also the narrative of life, religion, and society that made him a world-leading thinker. Tolstoy never laid down his obsession with the meaning of life.
大学生生活预算英语作文【三】
Everyone may encounter a scene when he or she wonders what the meaning and purpose of life is. Answers to this question vary from person to person. As for me, I agree with the view that the meaning of life is to discover your gift and the purpose of life is to make the best of it.
On one hand, one's gift could be the source of his inner happiness, providing spiritual impetus and correct orientation. Take the world-renowned Chinese pianist Lang Lang as an example. His gift was noticed before he was 3 years old, which laid the foundation of his glorious life. On the other hand, proper use of talent helps people to realize their value in a positive way, thus making contribution to the society as a whole. For instance, Isaac Newton made a universally amazing discovery by digging into his gift and finding the Newton's law of gravitation.
In conclusion, let's search for our true gift and utilize it to the fullest to achieve a happy and valuable life.
大学生生活预算英语作文【四】
在英语村里，模拟了现实生活中的四个场景——“城市馆”、“自然馆”、“生活馆”和“商业馆”，四个场馆中的部分物品和布景都是实物，每个场馆又被分成几个场景，外教和中教轮流授课，我们这次可真是与英语世界来了个亲密接触。在全英语的语言环境和实物情境下，我们对学习英语的兴趣变得前所未有的高涨。就比如说在城市馆里吧，刚进城市馆，一个美丽的大都市——上海的模型立刻呈现在我们的面前，那一个个地标性建筑物的模型，在镭射灯光的映衬下是显得格外的雄伟壮丽，你甚至猜想不到的是在城市馆里居然会有一节能移动的地铁车厢，在最后一节课中，老师终于带着我们“乘坐”了一次地铁，这“地铁”中，老师不停的作者令人捧腹的`动作，使得大家都争先恐后的想“乘坐”一次平时已经坐得习以为常的地铁。每当外教拉开悬挂的粉红色幕布时，或旋转布景板进行场景切换时，我们都会发出声声惊叹，因为，我们以前从来没有这样学习过英语。在商业馆的超市里，甚至可以看到真实的收银机等等实物，我们真实地体验着用英语对话来购物的整个流程，我们扮演着不同的角色，来学习这个角色所要说得话；在生活馆里，老师会用英语生动地为我们介绍各式厨具用品，并且还和我们做游戏，让我们在游戏当中来巩固与加深你对这个英语单词的印象，如果你读得好的话，老师会和你拍手，表示鼓励；在自然馆中，我们仿佛亲身来到了大自然中，有热带雨林，有北极，海洋，在教室的墙上还贴着国家的地图和标着英语单词的国旗名称，在自然馆中最有趣的还是要数在进门时有一座假山，不高的假山上悬挂着一个吊绳，仿佛可以真的用来攀岩一般。我们不时为老师们幽默、生动的语言、表情和肢体动作爆发出阵阵笑声，为同学的精彩表现鼓掌加油。
通过这次活动，让我们在现实生活中快乐的学习了一次英语，也然我的英语水平提高了不少，希望以后这样的实践活动多一些，能够我们丰富我们的课外生活。我期待着有更多的同学能来到这个英语村里来，让他们也体验到更多学习英语的快乐！
大学生生活预算英语作文【五】
"Freedom and progress are the goals of art, just as they are the goal of our whole life," said the great musician Beethoven.
This winter holiday, I read a great book - celebrity biography. The book touched my heart deeply. The author of celebrity biography is French romain rolland. The book is composed of three biographies of Beethoven, Michelangelo and Tolstoy.
Each of these three biographies enlighten me. One of the things that struck me most was Beethoven. Beethoven devoted his life to music, but fate always played a trick on him. He was sickly and sickly in his childhood. At the age of 3, hearing gradually declines, as a musician, this is a fatal blow, and his character, determined, does not bow to fate and continues to advance on the music road. Middle-aged, he hearing has completely recession, can only use to communicate with people, but this does not make him stop writing, but not to abandon all, into the arms of nature, continue to compose the immortal music chapter.
"Man, you must strive for yourself!" This is one of the words Beethoven tells people. Yes, people can't cling to vegetation, create life with tough, bold heart and create art! Read more book notes in YJBYS!
大学生生活预算英语作文【六】
"Freedom and progress are the goals of art, just as they are the goal of our whole life," said the great musician Beethoven.
This winter holiday, I read a great book - celebrity biography. The book touched my heart deeply. The author of celebrity biography is French romain rolland. The book is composed of three biographies of Beethoven, Michelangelo and Tolstoy.
Each of these three biographies enlighten me. One of the things that struck me most was Beethoven. Beethoven devoted his life to music, but fate always played a trick on him. He was sickly and sickly in his childhood. At the age of 3, hearing gradually declines, as a musician, this is a fatal blow, and his character, determined, does not bow to fate and continues to advance on the music road. Middle-aged, he hearing has completely recession, can only use to communicate with people, but this does not make him stop writing, but not to abandon all, into the arms of nature, continue to compose the immortal music chapter.
"Symphony of destiny" is one of Beethoven's most familiar and favorite works. The hero of Beethoven's eyes was so brave, so unyielding, so unyielding, as Beethoven himself was to write the music of the struggle with fate. Every time I close my eyes, listen to the music, mind is such a scenario: a brave knight, holding a sword, difficulties, setbacks and pain like the enemy, knight along the way encounter the enemy, knight did not flinch, but cut down all the way, the lost the courage, the triumphant return. When I finally opened my eyes, I found that I had the courage to overcome my courage and courage. After that, whenever I'm discouraged, in my heart silently singing "destiny symphony", encourage myself to like Beethoven don't blindly drown by misery and disaster, throat to do take fate of the strong!
"Man, you must strive for yourself!" This is one of the words Beethoven tells people. Yes, people can't cling to vegetation, create life with tough, bold heart and create art!
大学生生活预算英语作文【七】
通过考察，笔者得出如下几点认识：
1.我国预算会计体系自1950年创建以来，其间虽有所调整，一直变化不大。1997年改革后形成的预算会计体系较以前有较大调整，1997年财政部将预算会计体系划分为财政总预算会计，事业单位会计，行政单位会计，把事业单位会计和行政单位会计相分离，基本适应了我国改革开放后经济发展的需要。
2.预算会计逐步规范化，国际化。1997年以来，预算会计核算管理模式改变了建国后实行的制度管理，开始走会计准则管理的路子，如，专门对事业单位制定了《事业单位会计准则》。这也是对国外政府会计改革和我国会计改革的的借鉴，有利于我国预算会计制度与国际惯例的协调。改收付实现制为以收付实现制为主，部分项目可使用权责发生制记帐法：为便于交流，统一会计语言，预算会计采用借贷记账法：对会计要素和会计报表重新进行了设计，使预算会计既能完整地反映出单位经济全貌，反映单位业务活动收支的主要类别、收支水平，又能详细反映出单位各项支出的'用途以及主要基金的变动情况。
3.对预算外资金的核算要求和事业单位的预算管理形式有了较大变化。单位为履行政府管理职能收取的费用，未纳入预算管理的作为预算外资金实行专户管理，收支两条线。1997年改革前，预算会计对事业单位按不同的预算管理形式来加以核算。由于不同管理形式的单位存在同样的资金筹集手段和运用方式，三种不同的管理形式之间已不存在明显界限，加之单位活动成果的不确定性，因此取消了按不现预算管理形式实施会计核算的方法。
大学生生活预算英语作文【八】
"Celebrity biography" perfectly confirms the old adage of Chinese people: the people of ancient and modern times are not only talented but also resilient. Romain rolland holds the three artists in their respective fields together to restore the high morality of 20th century literature and restore its colorful character. Beethoven from flash light to enjoy the reputation of the peak to the bottom of your life, poor tragic from childhood to old age in the pursuit of happiness the twists and turns of life, just as the Roman. Roland described as "his whole life was like a thunderstorm day". From it, I realized that Beethoven has always been in the struggle against the fate, and ideological struggle, even though he gives a person a sense of pride, but his heart a fragile, a strong, are people who do not know him unable to dig. The passion for creating the perfect song, the dedication to seeking joy, and the perfect encounter, made his life become a force of nature. A primitive force between the rest of the ingredients of that kind of engagement with nature, the Homer epic spectacle ", he in his own misery in casting, joy "with joy" pain is sufficient to enrich his life. Michelangelo was not "he is powerful, he was born to fight, to conquer, and he conquered -- he did not win." That's not what he's looking for." He was a spiritual aristocrat, a genius, but he was troubled by genius, and his spirit and soul were powerless. This crazy spark exists in an overly effeminate body and mind that cannot control its terrible life. From this I can see that his life is a sacred pain
As long as we understand the "celebrity biography to our high sublimation, and make the hero of the blood is in front of us at the moment, the hero of the red flag flutters on our heads, we will feel slowly, in the people from the sublime, farewell, lofty and the mediocre society, our soul has also been sublimed as a.
