政府会计国际比较:发现与启示

文章首先从会计确认和计量、财务报告、预算报告等方面,比较了盎格鲁-撒克逊国家和欧洲大陆国家的地方政府会计体系,发现国际背景下公共会计系统的主要特征仍然是会计多样性;接着从法律体系、公共部门组织、公共财务报告的特定目标、会计职业界的兴趣和构成等方面分析了会计多样性的原因和本质;最后,基于我国公共管理领域改革的现状,就如何建立并完善我国的公共部门会计体系提出建议。

International Comparisons on Government Accounting: Findings and Implications

Firstly,we compare the local government accounting systems between the Anglo-Saxon countries and Continental European countries in terms of accounting recognition and measurement,financial reporting,budgetary reporting,and etc.,and find that accounting diversity is still a main earmark of public accounting information in the international context.Secondly,we analyze the causes and nature of accounting diversity from aspects of legal system,organization of the public sector,specific objectives of public financial reporting,interest and formation of professionals,and so on.Lastly,based on the status quo of Chinese public management reforms,we provide suggestions on how to establish and perfect accounting system in Chinese public sector.