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随着我国社会主义市场经济的深入发展和政府职能的不断转变,政府财政风险防范意识的日益提高,财政管理的体制也在不断改革。但是,当前暴露出的很多问题有待我们对政府会计改革进行探讨。文章对现代政府会计制度由收付实现制转变为权责发生制的必要性及具体做法进行了探讨。
With the further development of China’s socialist market economy and the continuous transformation of government functions, the awareness of the government’s fiscal risk prevention has been increasing day by day, and the system of fiscal management is constantly being reformed. However, many problems that are exposed at present are waiting for us to discuss the government accounting reform. The article discusses the necessity and practice of the modern government accounting system from receipt and payment system to accrual system.