政府会计改革与发展

Reform and Development of Governmental Accounting

分析了我国政府会计存在的问题,借鉴了国际政府会计的改革与实践,结合我国建设社会主义公共财政的实际情况,提出了未来我国政府会计改革的措施。

This paper analyzes some problems existing in the current governmental accounting of our country and adopts the reform experience from some major developed countries. Accordingly, in the light of the practical conditions of building socialist public finance in our country, this paper provides some measures for reforming china's governmental accounting in future.