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政府会计是对单位预算执行过程和结果进行核算和监督,旨在加强财务管理,提高经济效益的一种管理活动。在我国相继推出部门预算、国库集中支付、政府采购等一系列改革举措之后,必然会影响会计与财务报告所发挥的作用。本文提出政府会计中引入权责发生制,以会计手段强化预算资金管理,并对权责发生制的作用以及具体会计处理方法等进行较深入的探讨。
Governmental accounting is a kind of management activity that accounts for and supervises the process and result of unit budget implementation, aims at strengthening financial management and improving economic efficiency. After China has launched a series of reform measures such as departmental budgeting, treasury centralized payment and government procurement, it will inevitably affect the role of accounting and financial reporting. This paper proposes that government accrual should be introduced into the system of accrual of accruals, accounting methods should be used to strengthen the management of budget funds, and the function of accrual basis and specific accounting methods should be discussed in more depth.