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关于加强我国政府会计理论研究的几个问题
引用本文:陆建桥.关于加强我国政府会计理论研究的几个问题[J].会计研究,2004(7):3-9.
作者姓名:陆建桥
作者单位:财政部会计司,100820
摘    要:文章系统分析了政府会计信息的需求和现行预算会计制度存在的主要问题 ,进而提出了加强我国政府会计理论研究的若干意见和建议 ,以期为推动我国预算会计制度改革和政府会计标准建设做好理论准备。

关 键 词:公共财政  预算会计  政府会计

Issues on Improvement China Governmental Accounting Theory Research
Abstract:China has no governmental accounting system which is like western countries, but it has a set of budgetary accounting system which became effective in 1998. This accounting system serves the needs of macro-budgetary management. However, numerous issues have been raised of this accounting system with the establishment of market economy system, transformation of governments' role and the public finance reform in recent years. The paper explored these issues and concluded that the way to resolve these issues should be setting a set of China's governmental accounting standards in order to demonstrate the accountability of public sector and meet the needs of users of financial reports.
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