论政府会计改革与政府预算管理改革的制度衔接

政府会计是政府预算管理的技术基础,政府预算管理模式变化影响政府会计变革的方向。随着预算管理制度的改革与创新,预算管理对政府会计提出更高的要求,现行政府会计制度已无法满足预算管理的需要,从而制约了预算制度改革进程,阻碍了预算管理水平的进一步提升。改革政府会计,促进政府预算管理与政府会计的有效衔接,实现两者的良性互动,是当前迫切需要解决的问题。

Institutional Convergence of Government Accounting Reform and the Reform of Government Budget Management

Government accounting is the technical foundation of government budget management,The changes of government budget management will affect the direction of government accounting reform.With the reform and innovation of the budget management system,government accounting system is required to be improved.It is unable to meet the needs of the budget management,so it has constrained the process of budget reform and hindered the enhance of the government budget management.Therefore,the reform of government accounting must be done.It is important and urgent to achieve the institutional convergence of government accounting reform and the reform of government budget management.