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随着社会主义市场经济体制的完善和公共财政框架的重构,预算会计原来的会计确认基础已不能适应新的变化,引入权责发生制会计确认基础已成为预算会计制度改革的方向。但是,在我国预算会计中引入权责发生制基础的过程中,可能会牵涉到现金流量的客观反映、公共资产确认和计量、顺应规则文化、高构建成本和高运作成本、决策者和管理阶层理解上等多方面的问题,因此要尽可能地充分估计到这一改革进程中的限制因素和障碍,并尽量提前做好应对障碍的准备措施,以降低改革的风险和成本,提高改革的效率。
With the improvement of the socialist market economic system and the reconstruction of the public financial framework, the original accounting recognition foundation of budget accounting can no longer meet the new changes. The introduction of the basis of accounting accrual basis has become the direction of the budget accounting system reform. However, the introduction of the basis of accruals in our budget accounting may involve the objective reflection of cash flow, the confirmation and measurement of public assets, compliance with the rules of culture, high construction costs and high operating costs, and decision makers and management Understand the many aspects of superiority, so as far as possible to fully assess the constraints and obstacles in the process of reform, and as far ahead as possible to prepare for obstacles to prepare to reduce the risk and cost of reform and improve the efficiency of reform .