我国政府会计改革的思考  

The Reform of Government Accounting in China

作　　者：梁丽[1] 敖德萨[1] 

机构地区：[1]重庆交通大学财经学院,重庆400074

出　　处：《财会通讯（学术版）》2007年第2期70-72,共3页Communication of Finance and Accounting

摘　　要：政府会计是会计学科的重要分支,在会计领域处于十分重要的地位。随着我国政府职能的转换、公共财政体制的建立以及政府管理绩效要求的提高,政府会计也必将发生变化。本文运用经济学理论对政府会计存在的问题进行剖析,并对完善政府会计提出建议,以期为政府会计改革提供参考。Government accounting is an important branch of accounting disciplines,which has a very important position in the field of accounting in China.Government accounting will be changed because of the transformation of government functions,the proposal of the public finance management system and the improving requirements of government performance.The paper analyzes the current problems of government accounting by the government economic theory,and discusses how to improve government accounting in China.At last,...

关 键 词：政府会计 支出周期 公共财政 

分 类 号：F810.6[经济管理—财政学]