关于改进我国预算会计制度的思考

Reflections on Improving China's Budgetary Accounting System

我国预算会计制度存在着预算会计体系不合理、政府会计信息透明度不强、财务会计报告不能完整反映政府财务状况等问题。应逐步建立起政府会计体系、政府财务报告制度,逐步实行政府会计制度权责发生制。

China's budgetary accounting system is unreasonable in the insufficient transparency of government accounting information and the inefficient manifestation of government's financial conditions in financial accounting report.Therefore,it is expected to set up government accounting and report systems and accrual basis step by step.