中国政府会计权责发生制改革论析

中国政府职能的转换、公共财政体制的改革和政府绩效评价制度的建设,对政府会计信息提出了更高的要求,政府会计权责发生制改革已势在必行。本文主要分析中国政府会计权责发生制改革的必要性、可行性、路径选择以及改革中的难点,并提出了推进政府会计权责发生制改革的对策建议。

On Accrual Basis Reform for Government Accounting of China

With the government function transition,the public finance reform and the construction of governmental performance system,all those put forward more demand for governmental accounting information. The accrual basis reform of the government accounting in China is imperative under the situation.This article mainly analyzes the necessity,feasibility,path choosing and difficulty in the reform..Moreover some advice are put forward in the process of the accrual basis reform of the government accounting in China.