论预算会计收付实现制及其改革

客观评价我国预算会计收付实现制确认基础,探讨其局限,借鉴OECD国家预算会计权责发生制改革实践经验,结合我国实际,研究和探索我国预算会计如何运用权责发生制,是理论界和实务界面临的重要课题。

A Study on Accrual Basis Introduced into Budget Accountancy

Along with the reform of the development of socialist market economy and public financial management system,a great change has occurred in the budget accounting environment of our country,full cash basis system can not adapt to the new requirement of financial budget management aim. Research and debate about how to use accrual basis in budget accounting of our country become the main issue in the theory and the practice.In this paper,We first give an obective evaluation of cash basis system in budget accountancy in our country,and conclude its limitation.Then on the basis of using the OECD countries experience of accrual basis system in budget accountancy,We analyze the necessity and feasibility of adopting the accrual basis system in budget accountancy in China,voalso introduce the reasons and suggestions of the reform of accrual basis system in budget accountancy in our country.