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随着全球经济的发展,政府会计改革日益成为一个备受关注的话题,世界上许多国家都对本国的政府会计进行了改革。随着社会主义市场经济和民主政治的日趋完善,我国的政府改革同样取得了一系列成绩,而现行的政府预算会计体系不能完全反映政府会计全貌,并且我国政府会计缺乏概念框架指导、报告体系只反映预算情况,这些问题不能适应政府改革趋势。针对这些问题,对我国政府会计进行改革,将对我国整体财政的长远发展有着重要的意义。
With the development of the global economy, government accounting reform is increasingly becoming a topic of great concern. Many countries in the world have carried out reforms on their government accounting. With the gradual improvement of the socialist market economy and democratic politics, the government reform in our country has also achieved a series of achievements. However, the current government budget accounting system can not fully reflect the overall situation of government accounting, and the government accounting in our country lacks the guidance of the conceptual framework. The reporting system Reflect the budget situation, these problems can not adapt to the trend of government reform. In response to these problems, the reform of our government accounting will be of great significance to the long-term development of our country’s overall finance.