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我国的政府会计以预算会计制度体系的形式存在,包括财政总预算会计、行政单位会计、事业单位会计、基本建设单位会计,以及参与预算执行的国库会计和收入征解会计等。现行的预算会计制度为财政资金的运行管理发挥了重要的基础性作用。然而,随着社会主义市场经济体制改革的不断深入,公共财政体制逐步建立和完善,政府会计的环境已经发生了深刻的变化。在公共财政体制下,要更好地满足各方对于政府会计信息的需求,我国的政府会计制度亟需改革。
China’s government accounting exists in the form of a system of budget accounting and accounting, including general fiscal budget accounting, administrative unit accounting, public institution accounting, capital construction unit accounting, treasury accounting and revenue collection accounting involved in budget execution. The current budget accounting system has played an important and fundamental role in the operation and management of financial funds. However, with the deepening reform of the socialist market economic system and the gradual establishment and improvement of the public financial system, the environment for government accounting has undergone profound changes. Under the public finance system, in order to meet the needs of all parties for government accounting information better, the government accounting system in our country urgently needs reform.