中外政府会计模式的比较及启示

Comparison and Revelation of Chinese and Foreign Government Accounting Model

政府实现其职能必须有充足的经济资源作保证,因此需要有相应的会计体系对政府履行其职能过程中所花费的成本与所取得的成效加以确认、计量、记录和报告。新公共管理活动的开展和政府公共受托责任的扩大对政府会计工作提出了更高的要求,西方多数国家都在进行政府会计改革,并已卓显成效。中国目前的预算会计并非政府会计,已不适应时代需要,必须重新构建一个富有中国特色的绩效政府会计体系。

To fulfill its functions, government should ensure to have adequate economic resources, so corresponding accounting system should be adopted to validate, measure, register and report the cost and result during the implementation of government＇s functions. New public management and public responsibility entrusted by government have brought forward higher requirements to government accounting work. Most western countries are implementing reform of government accounting, and have achieved prominent effect. Currently, China＇s budget accounting is actually not government accounting, and it cannot fit the needs of this age, so a government accounting system with Chinese characteristics should be reconstructed.