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近些年来,随着我国市场经济体制的深入改革,以及市场机制的逐渐健全,我国政府预算会计的管理制度也在不断完善。对于政府公共资源的实际存量与长期负债状况,传统的收付实现制已无法全面反映出来。因而,实施政府预算会计权责发生制的改革势在必行。下文不仅介绍了权责发生制对政府预算会计改革的作用,同时还具体介绍了有关政府会计改革的建议措施。
In recent years, with the in-depth reform of the market economy system in our country and the gradual improvement of the market mechanism, the management system of our government budget accounting has also been constantly improved. For the actual stock of government public resources and long-term debt situation, the traditional payment system can not be fully reflected. Therefore, the implementation of the government budget accounting accrual system reform is imperative. The following is not only introduced the role of accruals on the government budget accounting reform, but also specifically introduced the government accounting reform proposals.