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近年来,以世界经济合作组织(OECD)成员国为代表的西方国家进行了一系列的政府会计改革。这些改革在一定程度上提高了政府工作的透明度,并为政府在公共管理、绩效评价等方面提供了有用的信息与数据。目前,我国在政府机构设置、财政税收政策与预算管理等方面都进行了重大改革,现有的政府会计(预算会计)系统已难以适应我国公共领域出现的新情况与新问题,政府会计改革势在必行。然而,任何改革的推进都不应是盲目的,它必须基于一定的前提。
In recent years, a series of government accounting reforms have been carried out in the western countries represented by member countries of the World Economic Organization (OECD). These reforms have, to a certain extent, improved the transparency of government work and provided the government with useful information and data on public administration and performance evaluation. At present, our country has carried out major reforms in the aspects of the establishment of government institutions, fiscal taxation policies and budget management, etc. The existing system of government accounting (budget accounting) has been difficult to adapt to the new situations and problems emerging in the public domain of our country. The trend of government accounting reform It is imperative. However, the promotion of any reform should not be blind, it must be based on certain premises.