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在4月11—12日召开的“政府预算管理和会计改革”国际研讨会上,来自财政、会计领域的专家、教授就政府会计和报告体系的改革等有关问题做了探讨。专家们认为: 第一,应该按照建立公共财政体系的总体要求和预算对政府资源使用的约束,将预算会计扩展为政府会计。厦门大学李建发教授认为,我国至今还没有真正建立起政府会计,即使有,也只是政府的预算执行会计。我们应从财务的角度重新构建我国
At the International Seminar on “Government Budget Management and Accounting Reform” held on April 11-12, experts and professors from the finance and accounting field discussed issues related to the reform of the government accounting and reporting system. Experts think: First, the budget accounting should be extended to government accounting in accordance with the general requirements for establishing a public financial system and the budget constraints on the use of government resources. Xiamen University, Professor Li Jianfa believes that our country has not really established government accounting, if any, is only the government’s budget executive accounting. We should reconstruct our country from a financial point of view