解决会计制度现存的“政府选购的商品质量和价格明显的不相符、工程招投标的不公平,不合法、追查应承担的过失效率和成效低,财政部门的领导和低层人员的财政预算不够公开和透明全国人民代表大会的批准形式化”的问题,适当地减少政府的资金,提高资金的使用效率,将政府的公共财政进行公开处理。将会计制度建立在政府公共管理的需求上面使公共管理制度形成高效化、民主化、公开化,才是会计改革的主要目的。我们在未来一段时间的会计制度主要向着改善政府的预算,将款项的实际收付作为未来财务管理的主体,将在实际上所收到的现金的权利或者支付现金的权利或者支付行为的发生来确认债权作为补充去灵活的应用。我们逐渐建立一种适应社会发展的会计方面的经济体系,适应社会主义经济市场,并且以公有制为基础,按劳分配为主体,逐渐消灭剥削,最终实现共同富裕这一目标。提出创新策略是在满足我们政府最基本的财政方面的需求的基础上,并且使公款使用浪费的情况能够得到极大的改善。 Solve the existing accounting system “The quality of the goods purchased by the government and the price is obviously inconsistent, the project bidding unfair and illegal, tracing the negligence of efficiency and effectiveness should be borne, the financial sector leaders and lower-level personnel budget Not enough open and transparent formally approved by the National People’s Congress ”, appropriately reduce the government’s funds, improve the efficiency of the use of funds, and publicize the government’s public finances. The main purpose of accounting reform is to set up the accounting system based on the demand of government public management to make the public management system more efficient, democratized and open. Our accounting system for some time to come forwards to improve the government’s budget, the actual receipt and payment of funds as the main body of future financial management will be received in cash or the right to pay the cash payment rights to occur Confirm claims as a supplement to flexible applications. We have gradually established an economic system of accounting that meets the needs of social development, adapted to the socialist market economy, and based on public ownership and distribution according to work, we gradually eliminate the goal of exploitation and eventually achieve common prosperity. The proposed innovation strategy is based on meeting the most basic financial needs of our government and can greatly improve the wasteful utilization of public funds.