我国政府会计改革取向研究——比较分析的视角

政府会计改革是未来我国财政管理改革的重要内容,西方国家的相关改革探索和实践为我国提供了有益的借鉴和启示。论文对国外政府会计改革的总体情况和主要会计模式进行比较分析,提出我国推行政府会计改革,应更新理念,积极创造政府会计改革的基础条件;循序渐进,审慎推进权责发生制改革;明确政府会计体系范围,建立政府会计概念框架和具体准则体系;改革和充实现有决算报表体系,建立政府财务报告制度。

The Study on the Patterns of Government Accounting in Developed Countries and Its Reform in China

Government accounting is one of the most important areas of the on-going reform of fiscal management in China.Related practices in developed countries will provide helpful experiences for China.The author studies the international practices and compares main patterns of government accounting,then suggests that accrual conversion should take a gradual,prudent path and be harmonized with fiscal management reform,Simultaneously,restructuring government accounting system and setting accounting standards and financial report system are fundamental steps for the reform.