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自新西兰率先在政府会计中全面实施权责发生制并取得成效以来,澳大利亚、英国等多个OECD国家在政府会计、财务报告与预算领域中全面或局部地引进了权责发生制。政府会计改革是OECD国家最为成功的改革之一。本文在分析借鉴一些OECD国家会计改革经验的基础上,比较了权责发生制与收付实现制的不同,针对我国的权责发生制政府会计改革中存在的一些问题,提出相关的建议措施。
Since New Zealand took the lead in fully implementing the accrual basis in government accounting, many OECD countries, such as Australia and the United Kingdom, introduced the accrual basis comprehensively or partially in the fields of government accounting, financial reporting and budgeting. Government accounting reform is one of the most successful reforms in OECD countries. Based on the analysis of some OECD countries’ experience in accounting reform, this paper compares the difference between accrual basis and payment realization system, and puts forward some countermeasures to solve the problems existing in the government accounting reform of accrual basis in our country.