摘要
现实中,政府会计和政府预算的应计制改革进程往往呈现非对称的特点,且应计制政府会计改革大多领先于应计制政府预算改革,这种状况的背后既有人们对应计制预算的重重顾虑,也是对其研究不够深入的反映。矛盾与激励并存,在改革的进程中,应当合理地安排政府会计和政府预算的应计制改革进度,保持一个适度的差距,以促进我国公共财政管理改革平稳、健康地推进。
In reality, the process of the accrual governmental accounting is asymmetrtc with mat of accrual governmental budgeting, and the former is often ahead of the latter. This situation results from the balance between the strength and weakness of the accrual budgeting. It＇s strongly recommended that we should arrange a proper gap between the accrual governmental accounting reform and the accrual budgeting reform in China, so that the reform on public financial management system can go forward smoothly and well.
出处
《上海立信会计学院学报》
北大核心
2009年第1期48-52,共5页
Journal of Shanghai Lixin University of Commerce
关键词
政府会计
政府预算
应计制基础
governmental accounting
governmental budgeting
accrual basis
