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1997年我国对预算会计制度进行了重大改革,制定并发布了“一则三制”(《财政总预算会计制度》、《行政单位会计制度》、《事业单位会计准则》和《事业单位会计制度》)。自1998年实施以来,从市场经济环境的巨大的变化,政府职能的转换、政府监督的加强以及建立公共财政框架为主要内容,进行着一系列改革等,均可看出政府和市场对政府会计信息提出了更高的要求,现行政府财务报告已经无法完全适应新的形势要求了,从而需要我们与时俱进,在预算会计制度中引入权责发生制,以进一步完善我国的预算会计制度。
In 1997, China carried out major reforms in its budget accounting system and formulated and promulgated the “One System, Three Systems” (“Fiscal Budget Accounting System”, “Accounting System for Administrative Units”, “Institutional Accounting Standards” and “Institutional Units accounting system”). Since the implementation in 1998, a series of reforms have been carried out, including the huge changes in the market economy environment, the transformation of government functions, the strengthening of government supervision and the establishment of a public financial framework. All of these show that the government and the market have a great influence on government accounting The information put forward higher requirements, the current government financial report has been unable to fully meet the requirements of the new situation, which requires us to advance with the times, the introduction of accrual basis in the budget accounting system to further improve China’s budget accounting system.