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政府会计是政府预算管理和政府财务管理的基础。为适应政府职能转变和公共财政建设的需要,从2005年起,我们依托预算会计研究会,开始开展政府会计改革研究。五年来,我们对政府会计目标、框架、管理模式、会计要素、政府财务报告体系等重点问题深入基层调查,征求各方意见,先后形成了《政府会计体系的框
Government accounting is the basis of government budget management and government financial management. In order to meet the needs of the transformation of government functions and the construction of public finance, from 2005 onwards, we rely on the Research Institute of Budget Accounting to begin the study of government accounting reform. In the past five years, we conducted in-depth grass-roots surveys on key issues such as the government’s accounting objectives, frameworks, management models, accounting elements and the government’s financial reporting system and solicited the opinions of all parties and formed the "Government Accounting System Box