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传统的会计管理体制只重视企业会计管理,而忽视政府的财政收支。中央和各级政府的资产及负债没有会计数据来反映。随着公共财政的建立,政府的职责越来越明确,政务开始公开透明化,政府的一切收支也应该公之于众。在这种情况下,有必要建立公共会计管理体制,转变政府的职能并将政府会计纳入管理范畴。本文从法律法规、管理主体、管理内容和管理方式4个方面论述了公共会计管理体制的建立。
The traditional accounting management system only focuses on the management of enterprise accounting, while ignoring the government’s revenue and expenditure. Assets and liabilities of the central and various levels of government do not have accounting data to reflect. With the establishment of public finance, the responsibilities of the government are becoming clearer and clearer. The government affairs have begun to be open and transparent. All revenue and expenditure of the government should also be made public. Under such circumstances, it is necessary to establish a public accounting management system, to change the functions of government and to include government accounting in management. This article discusses the establishment of public accounting management system from the aspects of laws and regulations, management subject, management content and management methods.