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政府会计改革如火如荼,政府会计研究方兴未艾。政府与会计的关系越来越紧密,政府会计研究的外延越来越广泛。会计在国家治理、政府治理,以及政府对企业的监管中发挥着重要作用,国家的宏观经济政策、政府规制等也对政府或企业会计行为产生重要影响。如何在转型经济背景下,在传统政府会计规范研究基础上,积极开拓政府会计研究的新内容、新方法和新范式,以适应制度环境的变迁,从而更深层次、更多维度地推进政府会
Government accounting reform in full swing, government accounting research in the ascendant. The relationship between government and accounting is getting closer and closer, and the extension of government accounting research is more and more widespread. Accounting plays an important role in state governance, government governance and government regulation of enterprises. National macroeconomic policies and government regulations also have an important impact on government or corporate accounting practices. How to actively explore new contents, new methods and new paradigms of government accounting research on the basis of the study of traditional government accounting norms in the context of transitional economy so as to adapt to changes in institutional environment so as to promote the government meeting in a deeper and more multi-dimensional manner