基金会计理论与我国政府会计改革

我国传统预算会计的基本目标是为了满足国家宏观经济管理对会计信息的需求,而未来的政府会计既要为政府制定政策、进行绩效评估提供信息,同时更要为纳税人提供有关整个政府财务的信息。因此,未来我国传统的预算会计模式需要借鉴国外经验,向政府会计模式转变。而要建立政府会计模式,必须明确基金会计的改革取向,推动我国政府会计的全面改革。

The Theory of Fund Accounting and the Reform of Government Accounting in Our Country

China's traditional budget accounting is aimed to meet the macro-management's need for the accounting information,while the future government accounting needs to satisfy both the government and the taxpayers.Therefore,based on foreign experiences,our traditional budget accounting model should be transformed into government accounting model.And the theory of fund accounting is very important for the reform in our country.