| 政府会计二元结构体系中的概念框架研究 |
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| 引用本文： | 曹越,伍中信. 政府会计二元结构体系中的概念框架研究[J]. 财经理论与实践, 2012, 33(4): 57-61 |
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| 作者姓名： | 曹越 伍中信 |
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| 作者单位： | 1. 中南财经政法大学工商管理博士后流动站,湖北武汉430073;湖南大学工商管理学院,湖南长沙410079
2. 湖南大学工商管理学院,湖南长沙,410079 |
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| 基金项目： | 中国博士后科学基金，中南财经政法大学第五届博士后基金，国家社会科学基金，湖南大学青年教师成长计划项目 |
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| 摘 要： | 我国理论界已达成"政府会计由预算会计和财务会计两大相对独立的系统构成"的新共识。政府会计二元结构格局的形成决定了人们迫切需要运用二元结构思维重新考究政府会计概念框架的构建,以指引即将展开的政府会计改革。二元结构新理念可以融入政府会计目标、政府会计核算对象与适用范围、政府会计主体、政府会计信息质量特征、政府会计核算基础与计量属性、政府会计要素、政府财务报告等概念框架及其表现形式之中,进而形成新的政府会计概念框架体系。
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| 关 键 词： | 预算会计 财务会计 政府会计 概念框架 |
A Study on the Dual-Structured Concept Framework in Chinese Government Accounting System |
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| CAO Yue,WU Zhong-xin. A Study on the Dual-Structured Concept Framework in Chinese Government Accounting System[J]. The Theory and Practice of Finance and Economics, 2012, 33(4): 57-61 |
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| Authors: | CAO Yue WU Zhong-xin |
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| Affiliation: | 1.Post-doctoral Station of Business Administration,Zhongnan University of Economics and Law,Wuhan Hubei 430073,China;2.College of Business Administration,Hunan University,Changsha,Hunan 410709,China) |
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| Abstract: | There is a new consensus in theorists that government accounting should be constituted of budget accounting and financial accounting by two relatively independent systems,which should be a guild to the coming government accounting reform.The dual structured concept should be embodied into the aim,the objects,the applicable scope,entitles,qualitative characteristics of information,accounting basis and measurements,government accounting elements,government financial reports and so on. |
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| Keywords: | Budget accounting Financial accounting Government accounting Concept framework |
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