我国预算会计引入权责发生制探析

A study on accrual basis introduced into budget accountanting

随着社会主义市场经济体制的完善和公共财政框架的构筑,我国的预算会计环境发生了重大变化,从预算会计改革的趋势看,由于我国预算会计仍采用收付实现制,与国际通行做法也存在较大差异,在执行中也暴露中一些深层次的问题。权责发生制政府会计作为财政制度改革的重要组成部分,它不仅仅是政府会计基础技术层面的改革,还会使政府预算会计的功能发生根本性变化。我国在改革的过程中,应该循序渐进并作好充分的准备。

Along with the construction of perfect and public financial frame of system of socialist market economy, a great change has occurred in the budget accounting environment of our country. When talking about the tendency of budget accounting reform, we should take into consideration the fact that cash basis is still adopted in budget accounting in our country, which has great discrepancy with international convention, and besides, a lot of problems hidden in depth are exposed in real practice. As an important component of financial system reform, accrual basis government accounting is not only the one from the basic technical level , but also causes fundamental change in the the function of government budget accounting. In the process of reform, ample preparation should be made step by step.