关于建立我国政府会计概念框架的设想

本文在借鉴西方财务会计概念框架的基础上,提出在我国建立政府会计概念框架的设想,并论述了我国建立政府概念框架的必要性与可行性,旨在为理论和实务工作者解决中国预算会计改革问题提供了一个框架和构想。

A Study on the Concept Framework of Governmental Accounting in China

In this paper, the concept framework of governmental accounting in China is put forward based on the concept framework of financial accounting in western countries. The necessity and feasibility to establish the concept framework of governmental accounting in China are illustrated, which provides a framework and a plan to solve some problems in budget accounting reform in China for theoretical researchers and practical accountants. The framework is divided into 3 layers. The first layer consists of basic accounting hypothesis, accounting subject and accounting goal. The second layer is composed of accounting components and quality features of accounting information. The third layer includes the confirmation, measurement, record and report of accounting components.