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随着澳大利亚、新西兰等国政府会计权责发生制改革的成功实施,各国政府,会计准则制定机构和会计学者们开始关注政府会计改革,并取得了一系列卓有成效的研究成果。但学者们在探讨政府会计权责发生制改革时,往往关注于权责发生制与收付实现制的优劣比较,而对于政府会计究竟该如何引入权责发生制基础,其引入的程度如何确定,却鲜有研究。本文分析了权责发生制引入程度的影响因素,并试图为我国政府会计的权责发生制改革提出建议。
With the successful implementation of accounting authority reform in Australia and New Zealand, governments, accounting standards setting bodies and accounting scholars began to pay attention to the government accounting reform and achieved a series of fruitful research results. However, when discussing the reform of the accrual basis of government accountancy, scholars often pay close attention to the comparison between the accrual basis of accrual basis and that of actual accounting system. However, how to introduce accrual basis into government accruals, how is its introduction? OK, but rarely studied. This article analyzes the impact of the accrual basis of the introduction of the degree of influence factors and attempts to make our government accounting accruals system reform proposals.