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近年来,政府会计改革越来越受到我国政府主管部门及学术界的关注和重视,推进政府会计改革,已经成为深化公共财政建设及政府预算管理改革的重要组成部分。本文从政府会计基本内容入手,主要探讨了我国政府会计准则体系的现有问题,大胆提出构建新形势下政府会计准则体系的相关建议,为进一步深化政府会计准则体系改革做出新的努力。
In recent years, the government accounting reform has been paid more and more attention by the government departments and academics in our country. Promoting the reform of the government accounting has become an important part of deepening the public finance construction and the reform of the government budget management. This article starts with the basic contents of government accounting, mainly discusses the existing problems of our government accounting standards system, boldly proposes relevant suggestions for constructing the government accounting standards system in the new situation, and makes new efforts to further deepen the reform of the government accounting standards system.