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所谓政府会计,一般是指我国现行的预算会计,它是以预算(政府预算和单位预算)管理为中心,以经济和社会事业发展为目的,以预算收支核算为重点,用于核算社会再生产过程中属于分配领域中的各级政府部门、行政单位、非营利组织预算资金运动过程和结果的会计体系。十八届三中全会对我国政府会计的改革提出了新目标,要求“建立权责发生制的政府综合财务报告制度”。这意味着政府会计改革成为当前我国经济社会发展中迫切需要解决的问题之一。政府会计改革首先要重视准则的建立,应该立足国情,从实际出发,同时积极借鉴国外各国政府会计改革的实践,建设有中国特色的、符合社会主义社会经济、政治、文化等各个方面发展的政府会计准则。本文分析了我国政府会计的现状以及我国政府会计和发达国家先进的政府会计之间存在的差异和差距,阐明了我国现行政府会计模式的缺陷,结合我国政府会计改革的目标,借鉴国外先进的会计模式,探索适合我国政府会计改革的措施。
The so-called government accounting, generally refers to the current budget accounting in our country, it is the budget (government budget and unit budget) management as the center, with the purpose of economic and social development, the budget revenue and expenditure as the key to accounting for social reproduction The process belongs to the accounting system of all levels of government departments, administrative units, non-profit organizations in the field of distribution of budget funds movement process and the results. The Third Plenary Session of the 18th CPC Central Committee put forward a new target for the reform of the government accounting in our country and demanded that “the establishment of an accrual-based government comprehensive financial reporting system”. This means that government accounting reform has become one of the urgent problems to be solved in the current economic and social development in our country. Government accounting reform should first of all attach importance to the establishment of the guidelines. Based on the national conditions, we should proceed from the reality and at the same time actively learn from the practice of accounting reforms by foreign governments and build a government with Chinese characteristics in line with the development of all aspects of social economy, politics, and culture Accounting Standards. This paper analyzes the current situation of government accounting in our country as well as the differences and gaps between our government accounting and advanced government accounting in developed countries. It also expounds the defects of the present government accounting mode in our country. Combining with the goal of government accounting reform in our country, Model, to explore suitable for our government accounting reform measures.