我国政府预算会计体系改革研究

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论文中文摘要:20世纪80年代中期以来,以新西兰、英国、澳大利亚、加拿大等为代表的发达国家在大刀阔斧地进行财政管理方面的改革,政府预算会计成为其中最热门的领域之一;亚洲金融危机后,国际组织如国际会计师联合会(IFAC)、国际货币基金组织(IMF)等也在全球范围内致力于推动政府预算会计改革。另外,随着我经济市场化和政府管理法制化程度的提高,社会公众对财政收支状况的透明度、财政收支的用途、结构及效果等信息也愈加关注。在这种情况下,作为反映政府经济活动的预算会计信息则成为人民检查、监督、评价政府运用公共财政管理水平的重要依据。然而我国现行的预算会计体系在理论基础、会计核算、报表披露和追踪问效等方面存在诸多缺陷,不能全面反映政府的经济活动,不能为报表使用者提供正确、相关、有用的信息。因此,改革政府预算与会计制度,加强理论研究,促进预算会计体系的建设就显得尤为必要。本文先分析我国现有的预算会计体系,指出其预算会计环境的变化,在介绍西方发达国家的政府预算会计改革理论和实践的基础上,结合我国具体国情和实际,抓住影响政府预算会计改革的关键因素,从理论更新,制度改进和内容改革等方面对现行的政府预算会计进行整体和系统的改革
Abstract(英文摘要): Since the mid 80s, 20 century, developed countries like New Zealand,Great Britain, Australia and Canada etc he been advancing reforms onfinancial management. Among these reforms, Governmental BudgetAccounting is one of the hottest. International organizations such asInternational Financial Accounting Committee and International MonetaryFund he been devoting to pushing forward Governmental BudgetAccounting reform after Asia financial crisis.On the other hand, with the developments of marketing economicand legal system construction, people are paying more attention to thetransparency, structure and the effectiveness of government finance. Andinformation supplied by Government Budget Accounting is the best wayaccording to which people supervise and judge the government’sperformance. But current Government Budget Accounting has shortcomingsin theory foundation, calculation basis, exposure and trace to performance.So it’s very urgent to promote reforms on it.The author begins this article with current environment change inGovernment Budget Accounting, then introduce the advanced theories andsuccesul practice in western countries, in the end, to bring forwardsuggestions on how to carry out reforms in our Government BudgetAccounting.
论文关键词: 收付实现制;权责发生制;透明度;
Key words(英文摘要): Cash Basis;Accrual Basis;Transparency;