Constructing Chinese Government Accounting System Consistent with the Public Finance System


我国社会主义市场经济体制建设十几年来,政府职能逐步转变,公共财政体制改革不断深化,对我国政府会计信息的内容和质量提出了新的要求。然而,我国政府会计改革严重滞后于财政体制变革,目前还是以反映国家预算收支为主要内容的预算会计体系,存在与现代公共财政体制不相适应的种种弊端,在一定程度上阻碍了公共财政体制改革的进一步深化。因此,改革预算会计,重新构建政府会计体系势在必行。本文从我国公共财政体制改革角度,探讨部门预算、政府采购、国库集中收付、收支两条线、财政支出绩效评价等改革措施对政府会计改革提出的具体要求,并借鉴西方发达市场经济国家政府会计改革的经验,提出建立我国政府会计体系的近期和中长期思路,最后对...As the construction of Chinese socialist market economy went along for more than ten years, the functions of Chinese government have been shifted stage by stage and the reforming of Chinese public finance system continued to deepen, which brought new demands on the content and quality of accounting information. Chinese government accounting system still is the Budget Accounting, which mostly refle...学位:会计硕士院系专业:厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心(MPACC)_会计硕士(MPACC)学号:X20041101

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oaioai:dspace.xmu.edu.cn:2288/26896Last time updated on 6/16/2016View original full text link

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