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面对复杂和不确定的环境,我国政府会计改革必须走渐进式改革道路。近期的改革思路是针对当前迫切需要解决的问题,结合财政管理改革的需要,按照与国际惯例相一致和与社会主义市场经济体制相适应的原则,推进预算会计制度向比较规范的政府会计制度转换,在借鉴国际经验的同时,走符合国情的改革之路,建立具有中国特色的政府会计体系。
In the face of complex and uncertain environment, our government accounting reform must take the gradual reform path. In the light of the requirements of fiscal management reform and in accordance with the principles of being consistent with international practices and with the socialist market economic system, the recent reform ideas are aimed at pushing forward the transformation from a budget accounting system to a more regulated government accounting system in light of the current urgent needs to be solved. Draw lessons from international experience and take the road of reform that is in keeping with China’s national conditions so as to establish a government accounting system with Chinese characteristics.