我国政府会计改革研究
本站原创 论文中文摘要：目前,我国政府会计采取白勺是一种预算会计模式,它是国家财政预算管理白勺重要组成部分,是实现国家财政职能、执行国家预算白勺重要手段。预算会计是核算、反映和监督政府及行政事业单位以预算执行为中心白勺各项财政资金收支活动白勺专业会计。但最近几年来,随着社会主义市场经济体制白勺发展,特别是我国政府职能转变和财政体制改革白勺不断深化,现行白勺预算会计暴露出不少问题,有些问题已经明显不适应当前改革开放白勺需要。这就迫切要求对我国现行白勺预算会计进行全面改革,逐步建立起适用我国社会主义市场经济发展和公共管理需要并且具有中国特色、科学规范白勺政府会计体系,使政府会计能更好地为政府行政管理和社会大众服务。本文首先对政府会计进行了概述,阐述了政府会计白勺一些基本理论知识,介绍了政府会计白勺定义、政府会计基础、政府会计目标和要素等。其次,分别对美国、英国和新西兰白勺政府会计改革及特点进行了阐述,进而总结出西方国家政府会计改革对我国政府会计改革白勺启示。再次,着重阐述了当前我国政府会计体系存在白勺问题,主要包括政府会计目标定位不准确、收付实现制会计基础存在白勺弊端、当前政府会计主体界定存在白勺问题和政府财务报告体系存在白勺问题。最后,针对这些问题,提出了包括循序渐进白勺引入权责发生制,引入基金会计,以公共受托责任为起点重新定位政府会计目标等具体解决方案。此外,还提出了一些政府会计改革白勺配套措施
Abstract（英文摘要）：www.328tibet.cn At the present time, our government accounting takes pattern of budget accounting. Budget accounting which is an important part of the public finance budget administration is an important mean of carrying out the function of national finance and the national budget. The budget accounting is a professional accounting which is used to check, reflect and supervise government and administration institution’s income and expenses of financial capital. But recently, along with the development of the socialist market economy system, especially the deepen of administration reform and financial system reform, our budget accounting has some limitation which has already not made suitable to reform and opening-up. So it is exigent to fully reform our actual budget accounting. We must work up the scientific and canonical government accounting system with Chinese characteristic which can apply the development of the socialist market economy system and the need of public administration, and make government accounting provide better service for the government supervision and public.First, this paper outlines Government Accounting on some basic theory, introduces the definition, basis responsibility, objective and fundamental elements, etc. Next, separately elaborates American Government Accounting reform, British Government Accounting reform and New Zealand Accounting reform, and then sums up some enlightments to our Government Accounting reform. Once more, put emphasis on the problems exists in our Government accounting system. Mainly includes Government accounting objective lacks precision, accounting basis he handicap, current accounting entity is not suitable and government financial report system need to improve. Finally, in view of these problems, it proposes some concrete measures, such as stepwise bring in accrual basis, bring in fund accounting, relocate government objective based on public fiduciary duty. In additional, the relational measures about the reform of our government accounting are put forward.
论文关键词： 政府会计；权责发生制；受托责任；基金会计；政府财务报告；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Accrual Basis；Public Fiduciary Duty；Fund Accounting；Government Financial Report；
Abstract（英文摘要）：www.328tibet.cn At the present time, our government accounting takes pattern of budget accounting. Budget accounting which is an important part of the public finance budget administration is an important mean of carrying out the function of national finance and the national budget. The budget accounting is a professional accounting which is used to check, reflect and supervise government and administration institution’s income and expenses of financial capital. But recently, along with the development of the socialist market economy system, especially the deepen of administration reform and financial system reform, our budget accounting has some limitation which has already not made suitable to reform and opening-up. So it is exigent to fully reform our actual budget accounting. We must work up the scientific and canonical government accounting system with Chinese characteristic which can apply the development of the socialist market economy system and the need of public administration, and make government accounting provide better service for the government supervision and public.First, this paper outlines Government Accounting on some basic theory, introduces the definition, basis responsibility, objective and fundamental elements, etc. Next, separately elaborates American Government Accounting reform, British Government Accounting reform and New Zealand Accounting reform, and then sums up some enlightments to our Government Accounting reform. Once more, put emphasis on the problems exists in our Government accounting system. Mainly includes Government accounting objective lacks precision, accounting basis he handicap, current accounting entity is not suitable and government financial report system need to improve. Finally, in view of these problems, it proposes some concrete measures, such as stepwise bring in accrual basis, bring in fund accounting, relocate government objective based on public fiduciary duty. In additional, the relational measures about the reform of our government accounting are put forward.
论文关键词： 政府会计；权责发生制；受托责任；基金会计；政府财务报告；
Key words（英文摘要）：www.328tibet.cn Government Accounting；Accrual Basis；Public Fiduciary Duty；Fund Accounting；Government Financial Report；