摘要
随着"新公共管理运动"的兴起,改革政府会计引入权责发生制逐渐成为世界上许多国家的共识。而我国经过30多年的改革开放,市场经济环境已经发生了巨大变化,尤其是政府职能的转换、公共财政体制的改革、政府绩效评价制度的建设等,均对反映政府经济活动的政府会计信息提出了更高的要求,实行政府会计改革、引入权责制的呼声也日益高涨。本文从我国现行预算会计核算基础存在的弊端入手,阐述了在政府会计中实行权责制改革的意义,对具体的改革内容进行了探讨,提出了分项目、分步骤引入权责发生制的设想,对今后我国的政府会计改革具有一定的借鉴意义。
With the rise of ＂New Public Management Movement＂,reforming government accounting and introducing accrual accounting have become the consensus of many countries in the world.With the reformaing and opening-up,remarkable changes have taken place in China,such as the transformation of government functions,reforming of public finance and development of government performance evaluation system etc,which put forward higher requirement for government accounting that reflects its economic activities.By analyzing the drawbacks to the existing budget accounting basis,this paper demonstrates the importance of implementing accrual accounting in government,discusses the specific elements of reform and presents some tentative ideas on implementing accrual accounting step by step.
出处
《海南金融》
2011年第8期22-25,39,共5页
Hainan Finance
关键词
政府会计
权责制
改革
Government accounting
Accrual accounting
Reform
