浅论我国政府会计的现状及改革思路

Talking about the Present Situation and Reform Ideas of Chinese Governmental Accounting

随着全球经济一体化的进一步发展,我国政府机构改革和政府职能的转变,以及我国会计体制的进一步改革,我国政府会计体系已不能适应时代发展的要求,因此有必要进行全新的变革。阐述了我国政府会计当前存在的一些弊端,提出了相应的改革思路。

Along with the further development of the economic globalization, the reform of government organization and the transformation of governmental functions, and the further reform of the accounting system, the governmental accounting system can't fit in with the requirements of the development of the times, therefore, it is necessary to conduct the completely new revolution. This paper expounds some malpractices existing in the current governmental accounting of our country, and puts forward some corresponding reform ideas.