论文部分内容阅读
我国目前政府会计体系仍沿用原来的预算会计管理体系。该体系已不适应财政管理体制改革的需要.核算的内容不适应政府职能转变的需要,会计财务报告不能满足政府绩效评价制度的需要。因此,要明确政府会计体系、制定统一规范的政府会计准则;引入权责发生制会计基础;大政府会计核算内容,完善财务报告体系。以便对政府职能、业绩进行正确的界定和评价。
At present, China’s government accounting system still follows the original budget accounting management system. The system has not adapted to the needs of the reform of the financial management system.The accounting content does not meet the needs of the transformation of government functions, accounting financial reports can not meet the needs of the government performance evaluation system. Therefore, it is necessary to clarify the government accounting system, formulate a unified and standardized government accounting standards, introduce the accrual basis accounting basis, and supervise the accounting contents and improve the financial reporting system. In order to correctly define and evaluate the government functions and performance.