治理现代化视角下的基层政府会计优化分析  

Analysis on the Optimization of Basic-level Government Accounting from the Perspective of Governance Modernization

作　　者：赵晶晶 廖康礼 ZHAO Jing-jing;LIAO Kang-li

机构地区：[1]中铁建(广州)北站新城投资建设有限公司 [2]九江学院会计学院

出　　处：《当代会计》2020年第14期9-11,共3页Contemporary Accounting

基　　金：江西省高校人文社会科学研究2018年度项目“乡村振兴战略背景下国家审计推进基层腐败网络治理的技术路径研究”(项目编号:GL18113).

摘　　要：在推进国家治理体系与治理能力现代化重大战略的背景下,加快推进基层政府会计的优化与完善,是提升完善基层治理体系、提高基层政府透明度、提升基层政府运行效能的关键环节。当前基层政府会计在制度规范性、监督体系、管理体制及人员力量方面有待进一步加强和完善,从加强准则应用督导、加强宣传与培训、加强基层信息化建设、加强制度建设等方面对基层政府会计进行完善与优化。Under the background of the major strategy of promoting the modernization of the national governance system and governance ability,accelerating the optimization and improvement of grassroots government accounting is the key link to improve the grassroots governance system,increase the transparency of the grassroots government,and improve the efficiency of the grassroots government.At present,there are still has a lot of room for improvement in system standardization,supervision system,management system,and personnel force in accounting of grassroots government.From the aspects of strengthening supervision of the application standards,strengthening publicity and training,strengthening basic-level information construction,and strengthening system construction,the basic-level government accounting Improve and optimize.

关 键 词：国家治理 基层治理 政府会计准则 

分 类 号：F810.6[经济管理—财政学]