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虽然,目前我国正处在社会主义初级阶段,但是,随着我国社会主义初级阶段的不断深入和社会主义市场经济的不断发展,以及公共财政体制改革和预算管理体制改革的不断深化,现行的以预算为模式的政府会计体制,已然不能适应时代发展的要求,并暴露出必然要在现有预算模式的基础上进行改革和创新的必要性和紧迫性。然而,提到政府会计体制改革,就不得不提到理论对于改革的指导作用,这与当年的企业会计改革相类似。在企业会计改革的时候,就是因为缺少了以财务会计概念框架为基础
At present, our country is in the initial stage of socialism. However, with the continuous deepening of the initial stage of our socialism and the continuous development of the socialist market economy, as well as the continuous reform of the public financial system and budget management system, The budget-based government accounting system is no longer able to meet the requirements of the development of the times and reveals the necessity and urgency of reform and innovation, which must be based on the existing budget model. However, when it comes to the reform of the government accounting system, we have to mention the guiding role of theory in reform, which is similar to the current accounting reform of enterprises. At the time of corporate accounting reform, it was because of the lack of conceptual framework based on financial accounting