对双轨制政府会计模式的思考  

Reflection on the Double-track Government Accounting System

作　　者：刘慧芳[1] 

机构地区：[1]青岛大学经济学院,山东青岛266071

出　　处：《石家庄经济学院学报》2013年第2期77-81,115,共6页Journal of Shijiazhuang University of Economics

摘　　要：我国现行的预算会计制度本质上是收付实现制下的政府财务会计,并非真正意义上的预算会计。预算会计与政府财务会计并存的双轨制政府会计模式既能达到预算管理目标,又能达到政府财务管理目标。我国应以支付周期为中心建立全新的预算会计体系,构建政府财务会计体系的关键在于采用权责发生制的会计基础和采用统一的准则规范。The current fiscal budget accounting in China essentially is rather government financial accounting on cash basis than budget accounting. The double-track mixture system serves both fiscal budget management goal and gov- ernment financial management goal. Anyway, we should establish a new budget accounting system in China with payment cycle as the core. Constructing a government financial accounting system, the key lies in the accrual basis of accounting and the unified standard specification.

关 键 词：双轨制 预算会计 政府财务会计 

分 类 号：F235.1[经济管理—会计学]