债务危机背景下中国政府会计改革的思考  

Research on Chinese Reform of Governmental Accounting under the Background of Sovereign Debt Crisis

作　　者：李秀玉[1] 李朝阳[2] 

机构地区：[1]山东财经大学(筹)会计学院讲师,济南250014 [2]国务院机关事务管理局资产管理司,北京100017

出　　处：《中国行政管理》2012年第4期53-56,共4页Chinese Public Administration

摘　　要：金融危机的爆发使得各国财务风险加大,债务危机频繁,各国亟需进行深层次的政府会计改革,以应对这种变化。本文对我国现行的预算会计体系进行分析,查找存在的问题并探究其存在的原因,并借鉴美国政府会计改革的经验,结合我国国情,提出我国政府会计改革的建议。Global financial crisis, make the government＇ s financial risk larger, Sovereign Debt Crisis is happening with increasing frequency, Countries require further reform on government accounting urgently in response to this change. This article analys the current budget accounting system in China, find the existed problems and research on their causes, reference to the experience of United States Government accounting reform, and combined with the characteristics of China＇ s national conditions, make recommendations for reform of governmental accounting.

关 键 词：财务风险 政府会计 权责发生制 

分 类 号：F810.6[经济管理—财政学]