关于构建我国政府会计体系问题的研究

随着我国经济社会转型,财政管理体制改革不断深入,预算会计将面临着进一步改革。本文通过分析我国现行预算会计制度的缺陷,借鉴国际上发达国家政府会计改革的经验,提出建立我国政府会计体系的基本思路。

Construction of Government Accounting System in China

With China's social and economic transformation,the financial management system goes further,and budget accounting will face further reform too.The paper discusses the shortcomings in China's budget accounting,how to draw lessons from the experience of government accounting reform from the advanced countries,and gives the fundamental idea of China's government accounting system.