本课题主要研究政府内债核算如何引入权责发生制的问题,并对单项预算会计制度提出修改意见,为推进政府会计改革打好基础。一、现行政府内债核算的状况我国政府性债务包括外债和内债两个部分。政府外债是指向国际金融组织、北欧投资银行和外国政府贷款,向国际金融组织贷款搭配使用的联合融资。它由财政部代表中国政府统一借入,再通过各级政府对下 This topic mainly studies how to introduce accrual basis into the internal government debts accounting, and puts forward the opinions of amendment to the individual budgeting and accounting system so as to lay the foundation for promoting the government accounting reform. First, the status of government debt in the current government debt in China, including both foreign and domestic debt in two parts. Government foreign debt refers to co-financing loans made to international financial organizations, international financial institutions, Nordic investment banks and foreign governments. It is borrowed by the Ministry of Finance on behalf of the Chinese government and passed through by all levels of government