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改革开放的不断深入复杂化了市场经济,政府的一些职能也跟着进行了相应的改变。为了更好的适应市场经济的快速发展,行政单位已经陆续进行了相应的改革,以在增加竞争力的同时,落实可持续发展。近些年来社会对政府的会计信息质量提出了高要求,行政单位为了提升自身的财务管理水平,也实现了管理模式从收付实现制到权责发生制的转变。然而,如何让权责发生制更有效的为人所用,却成了一个值得大家思考的问题。
The deepening of the reform and opening up has complicated the market economy and some changes have taken place in the government’s functions. In order to better adapt to the rapid development of the market economy, the administrative units have successively carried out corresponding reforms in order to increase their competitiveness while implementing the sustainable development. In recent years, the society has put forward high requirements on the quality of the government’s accounting information. In order to improve its own financial management level, the administrative unit has also realized the transformation of the management mode from the payment and receipt system to the accrual system. However, how to make accruals more effective for people to use has become an issue worthy of our consideration.