政府会计核算模式构建——基于国际比较的启示与经验借鉴  

Construction of Government Accounting Model——Inspiration and Experience Based on International Comparison

作　　者：茅钰璇 MAO Yu-xuan(Nanjing Normal University, Nanjing, Jiangsu 210000, China)

机构地区：[1]南京师范大学,江苏南京210000

出　　处：《企业技术开发》2017年第5期108-109,115,共3页Technological Development of Enterprise

摘　　要：传统的政府会计模式由于其局限性,已无法适应时代需要。为了满足在反映政府年度预算执行情况的同时,反映政府财务信息的要求,引入权责发生制并构建适宜的政府会计核算模式已成为研究焦点。文章通过国际比较论述了不同会计体系下政府会计核算的模式建构,并以此为经验,对我国政府会计核算模式的优化提出了建议。Traditional government accounting model cannot meet the needs of the times due to its own limitation.In order to meet the requirements of the government＇s annual budget implementation and reflect the government＇s financial information,the introduction of accrual basis and the establishment of appropriate government accounting model has become the focus of the study.Based on the international comparison, this paper discussed the construction of the mode of government accounting under different accounting systems, and put forward some suggestions for the optimization of our government accounting model.

关 键 词：政府会计模式 国际经验 核算基础 会计体系 

分 类 号：F810.6[经济管理—财政学]