我国政府会计目标定位研究——基于会计职能和会计环境的双重视角

Study on the Designing of Government Accounting Objectives in China——view from accounting function and accounting condition

当前,我国正积极推行政府会计改革,政府会计目标的恰当定位对这场改革的指导意义是不言而喻的。为准确地对政府会计目标进行定位,在对政府会计目标和政府财务报告目标辨析的基础上,从会计职能和政府会计环境两个视角探讨了我国政府会计目标的定位。

At present, the reform of government accounting is being put into operation in China; a set of appropriate objectives will be able to guide this reform effectively. In order to design a set of right objectives, the writer studies the government accounting objectives in China from accounting function and government accounting environment on the basis of differentiating government accounting objectives and the objectives of government financial statements.