摘要
政府会计改革即将在全国行政事业单位中大面积铺开,财政部2017年10月24日印发了《政府会计制度——行政事业单位会计科目和报表》(财会[2017]25号),自2019年1月1日起施行。本文从事业单位财务管理的角度,通过探究政府会计改革的政策背景,分析全面性、透明性、客观性、前瞻性和连续性五大改革优势,明确改革的必然性,进而分析财务管理所面临的会计核算、财务管理和信息化技术的挑战,浅析应对措施。
With the reform of government accounting in a large scale in the national administrative institutions, the Ministry of Finance issued the 〈government accounting system -- accounting and reporting forms of administrative institutions〉（Accounting 2017 [25]） in October 24, 2017, which has been implemented since January 1, 2019. This article from the financial management of the institution perspective, by exploring the reform of government accounting policy background, comprehensive analysis, transparency, objectivity, forward-looking and continuity of the five reform advantage, clear inevitability of reform, and then analyzes the accounting and financial management faced by financial management and information technology challenges, analysis of response measures.
出处
《产业经济评论》
2018年第3期90-94,共5页
Review of Industrial Economics
关键词
政府会计
改革
财务管理
government accounting
reform
financial management
