| 我国政府会计改革的思考 |
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| 引用本文： | 梁丽,敖德萨. 我国政府会计改革的思考[J]. 财会通讯, 2007, 0(2) |
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| 作者姓名： | 梁丽 敖德萨 |
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| 作者单位： | [1]重庆交通大学财经学院 [2]重庆交通大学财经学院 重庆 |
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| 摘 要： | 政府会计是会计学科的重要分支,在会计领域处于十分重要的地位。随着我国政府职能的转换、公共财政体制的建立以及政府管理绩效要求的提高,政府会计也必将发生变化。本文运用经济学理论对政府会计存在的问题进行剖析,并对完善政府会计提出建议,以期为政府会计改革提供参考。
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| 关 键 词： | 政府会计 支出周期 公共财政 |
The Reform of Government Accounting in China |
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| Liang Li Ao Desa. The Reform of Government Accounting in China[J]. Communication of Finance and Accounting, 2007, 0(2) |
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| Authors: | Liang Li Ao Desa |
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| Abstract: | Government accounting is an important branch of accounting disciplines,which has a very important position in the field of accounting in China.Government accounting will be changed because of the transformation of government functions,the proposal of the public finance management system and the improving requirements of government performance.The paper analyzes the current problems of government accounting by the government economic theory,and discusses how to improve government accounting in China.At last,the paper puts forward some useful views to the reform of government accounting in China. |
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| Keywords: | Government accounting Expenditure cycle Public finance |
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