政府会计改革与公共财政体制协调问题研究

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论文中文摘要:本文在大量收集文献资料白勺基础上,立足于公共财政白勺相关理论,阐述了公共财政与政府会计白勺相互关系,针对现行预算会计与公共财政进行了适应性分析,提出了我国借鉴国际先进经验、结合中国具体情况,对现行预算会计进行改革创新白勺基本思路。一是科学界定政府单位,构建政府会计白勺框架。二是整合现行预算会计制度体系,逐步建立符合公共财政要求白勺统一、规范白勺政府会计制度体系。三是适应公共管理要求,拓宽预算会计白勺核算内容,有选择、分阶段地实施权责发生制。四是借鉴国际先进经验,建立符合中国国情白勺基金会计模式。五是逐步建立政府财务报告制度,为有关各方全面了解政府财务状况、评价政府管理绩效提供有用白勺信息
Abstract(英文摘要):www.328tibet.cn Based on many references, this paper describes the relationship between public finance and government accounting by using the related theories of public finance. And it also analyses whether and how budget accounting adapts to the system of public finance on the base of the former theory. The paper puts forwards a new basic scheme of reform and innovation in budget accounting .The advanced foreign experiences should be learned and specific circumstances of China must be considered as well. 1. The government bodies should be distinguished properly and the frame of government accounting should be constructed in order to meet the demands of the transition of government’s functions and the systems of finance.2. It ought to meet the demands of public finance that establishing the systems of government accounting steadily based upon the reforming of budget accounting 3. It also should be done that enlarge the content of budget accounting and turn cash basis into accrual basis by stages according to the requirement of public management. 4. It is suggested that learn foreign experiences to construct fund accounting which adjusts to Chinese circumstance. 5. The systems of government fiscal report should be established gradually so that the users of accounting information can learn government’s financial situation and estimate government’s efforts.
论文关键词: 政府会计;公共财政;预算会计;
Key words(英文摘要):www.328tibet.cn Government accounting;Public finance;Budget accounting;