| 我国政府会计体系改革研究 |
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| 引用本文： | 刘艳,于靖博.我国政府会计体系改革研究[J].财务与金融,2013(2):29-32. |
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| 作者姓名： | 刘艳 于靖博 |
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| 作者单位： | 1. 吉林农业大学经济管理学院 吉林长春,130118
2. 中国农业机械化科学研究院北京农机试验站 |
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| 摘 要： | 在发达国家,项目执行预算PPB（Program and Performance Budget）在政府会计中的应用已有很多年的历史。而在发展中国家关于项目执行预算（PPB）还处在探索阶段,本文的研究表明权责发生制的核算基础是政府会计的改革方向,而改革的基石必定是公认会计准则,这样才会使预算会计在各级政府活动中实现其真正的效能。
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| 关 键 词： | 概念框架 会计体系 会计模式 财务报告 |
Government Accounting System Reform in China |
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| LIU Yan
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YU Jing-bo.Government Accounting System Reform in China[J].Accounting and Finance,2013(2):29-32. |
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| Authors: | LIU Yan YU Jing-bo |
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| Institution: | College of Economics and Management,Jilin Agricultural University,Changchun 130118 Chinese Academy of Agricultural Mechanization Sciences,Beijing Agricultural Experiment Station,Beijing 102206 |
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| Abstract: | In developed countries,PPB（Program and Performance Budget） has been used for many years in government accounting history.In developing countries about the implementation of the project budget（PPB） is still in the exploratory stage,this study showed that the accrual basis of accounting is based on the direction of the government accounting reform,the cornerstone of the reform must GAAP,as this will make the budget accounting activities at all levels of government to achieve its true performance. |
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| Keywords: | Conceptual Framework Accounting System Accounting Model Financial Reporting |
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