中国政府会计改革研究综述与未来展望  

Overview and Future Prospects of Research on Accounting Reform of Chinese Government

作　　者：耿鑫宇 GENG Xinyu(School of Management Engineering and Business,Hebei Engineering University,Handan 056000,China)

机构地区：[1]河北工程大学管理工程与商学院,河北邯郸056000

出　　处：《商业观察》2025年第8期33-36,41,共5页BUSINESS OBSERVATION

摘　　要：随着公共财政管理改革的推进,政府会计改革也越来越受到学术界和实务界的关注。文章通过梳理相关政府会计改革研究文献,分析了我国政府会计改革研究现状、存在的问题及未来研究方向。分析现有文献后发现,我国政府会计改革已取得一定成效,但仍存在预算会计和财务会计等双重功能、权责发生制和收付实现制并存、政府财务报告与决算报告分离等问题。应该把政府会计制度的改革放在整个国家的框架之内,强化我国的会计理论研究,拓宽其信息披露范围。促进我国政府会计国际化发展,为建立中国特色的现代政府财务报告制度奠定基础。With the advancement of public finance management reform,government accounting reform has also received increasing attention from both academic and practical circles.This article analyzes the current status,existing problems,and future research directions of government accounting reform in China by reviewing relevant literature on government accounting reform.Through analysis of existing literature,it is found that the accounting reform of Chinese government has achieved certain results,but there are still problems such as dual functions of budget accounting and financial accounting,coexistence of accrual basis and cash basis,and separation of government financial reporting and final accounting reporting.The reform of the government accounting system should be placed within the framework of the entire country,strengthening China's accounting theory research and expanding its information disclosure scope.It should promote the international development of government accounting in China and lay the foundation for establishing a modern government financial reporting system with Chinese characteristics.

关 键 词：政府会计 改革 收付实现制 

分 类 号：F810.6[经济管理—财政学]