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随着我国社会主义现代化建设进程的不断推进,社会公共资源配置得到了进一步的优化,公共资源具有经济属性,主要体现在公共资源的供需特性、产品结构以及外部性等方面上。在公共资源管理过程中常常存在诸多问题,各种政策工具不完善,包括规章制度、税收、市场交易等,引起了各种利益冲突,同时产生了腐败风险。本文主要通过结合公共资源相关特征,分析当前公共资源交易现状,从而具体阐述公共资源交易过程中产生的核算问题,并提出相应的解决策略。
With the continuous progress of socialist modernization in our country, the allocation of social public resources has been further optimized. Public resources have economic attributes, which are mainly reflected in the supply and demand characteristics, product structure and externalities of public resources. Many problems often exist in the process of public resources management. Various policies and tools are imperfect, including rules and regulations, taxes, market transactions, etc., which cause conflicts of interest and generate risks of corruption. This paper analyzes the current status of public resources transactions by combining the characteristics of public resources, and then elaborates the accounting problems arising from the process of public resources transactions and puts forward corresponding solutions.