论文部分内容阅读
本文在我国财政预算管理体制改革的大背景下,从预算管理实务操作的视角,结合国内外公共财政管理相关理论,剖析了我国现行预算会计体系存在的问题,并对预算会计体系改革提出了切实可行的对策。全文重点论述了我国预算会计体系的问题以及重新构造预算会计体系、逐步转向权责发生制会计基础、改进完善政府会计信息体系三方面对改革我国预算会计体系的对策。
From the perspective of budget management practices and the related theories of public finance management both at home and abroad, this paper analyzes the existing problems in China’s current budget accounting system and puts forward some suggestions on the reform of budget accounting system Feasible countermeasure The full text focuses on the problems of China’s budget accounting system as well as the countermeasures to reform China’s budget accounting system through restructuring the budget accounting system, gradually shifting to the accrual basis of accounting and improving and perfecting the government accounting information system.