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随着我国社会主义市场经济和民主政治的日益完善,我国的政府改革取得了丰硕的成果,现行的政府预算会计体系不能完全反映政府会计全貌,政府会计改革势在必行。“十一五”与“十二五”规划都对编制政府财务报告进行了说明并提出了要求。针对我国政府财务报告现状和问题提出一些改进的建议,对我国政府会计与国家财政的长远发展将发挥重要的作用。
With the socialist market economy and democratic politics in our country getting better and better, the government reform in our country has achieved fruitful results. The current government budget accounting system can not fully reflect the whole picture of government accounting and the government accounting reform is imperative. The Eleventh Five-Year Plan and Twelfth Five-Year Plan all set forth the requirements for compiling the government financial report. Suggestions for improving the status quo and problems of the government financial reports in our country will play an important role in the long-term development of government accounting and state finance in our country.