政府会计制度改革的绩效与保障措施研究  

Research on Performance and Supporting Measures of Government Accounting System Reform

作　　者：胡铁鸣 HU Tie-Ming(Surveying and Mapping Emergency Support Center,Hubei Provincial Department of Natural Resources,Wuhan 430071,China)

机构地区：[1]湖北省自然资源厅测绘应急保障中心,湖北武汉430071

出　　处：《税务与经济》2023年第5期91-95,共5页Taxation and Economy

摘　　要：财政是国家治理体系和治理能力现代化建设的重要保障工具和基础条件,政府会计作为财政工作的重要组成部分,在服务经济社会高质量发展、防范财政风险、全面实施绩效管理等方面扮演着重要角色。新的政府会计制度打破了政府会计的单一预算会计体系,建立起了“双功能”“双基础”“双报告”的核算方法。新的政府会计制度与传统会计制度比较,其改革内容变化较大,会计信息内容更加丰富,扩大了资产负债的核算范围,明确了固定资产计提折旧和摊销,统一了政府单位会计制度,能更完整、准确地反映单位的财务信息和预算执行信息。在大数据和信息共享时代,各级政府部门及相关单位要加强信息化建设,开发完善会计信息系统,提高政府办公运行效率,为政府会计制度改革提供相应的技术支撑。Finance is an important guarantee tool and basic condition for the modernization of the national governance system and governance capacity.As an important part of the financial work,government accounting plays an important role in serving the high-quality development of the economy and society,preventing financial risks,and fully implementing performance management.The new government accounting system breaks the single budget accounting system of government accounting,and establishes the accounting mode of " double function","double foundation" and " double report".Compared with the traditional accounting system,the new government accounting system has great changes in its reform content and more abundant accounting information content.It expands the accounting scope of assets and liabilities,clarifies the depreciation and amortization of fixed assets,and unifies the accounting system of government units,which can more completely and accurately reflect the financial information and budget execution information of units.In the era of big data and information sharing,government departments at all levels and relevant units should strengthen information construction,develop and improve accounting information systems,improve the efficiency of government office operation,and provide corresponding technical support for the reform of government accounting system.

关 键 词：政府会计制度 会计预算 改革绩效 保障措施 

分 类 号：F235.1[经济管理—会计学]