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为借鉴国外政府会计制度,研究建立我国政府会计制度体系,推进我国政府会计改革研究,根据世界银行中国政府会计管理与改革战略框架研究项目执行计划,2010年5月26日至28日,财政部国库司在甘肃举办“政府会计制度体系研讨会”。全国人大常委会预算工作委员会、财政部、部分中央单位、全国预算与会计研究会、部分地方财政厅(局)有关同志,以及英国伯明翰大学、中国人民大学、南京大学、东北财经大学、财政部财政科学研究所的有关专家共50多人参加了研讨会。现将研讨会的主要观点综述如下:一、关于我国现行预算会计制度体系存在的问题
In order to learn the accounting system of foreign governments, study the establishment of the system of government accounting in our country, and promote the study of government accounting reform in our country. According to the project implementation plan of the study on the strategic framework of accounting management and reform of the Chinese government in the World Bank, from May 26 to 28, 2010, Treasury Secretary held in Gansu “system of government accounting system seminar ”. The Budget Committee of the NPC Standing Committee, the Ministry of Finance, some of the central units, the National Budget and Accounting Research Association, some of the local finance departments (bureaus) comrades, and the University of Birmingham, Renmin University of China, Nanjing University, Dongbei University of Finance and Economics, Ministry of Finance More than 50 experts from the Institute of Finance and Science attended the seminar. Now the main points of the symposium are summarized as follows: First, the existing problems in the system of budgetary accounting system in our country