推进我国政府会计改革的战略框架研究

A Research on the Strategy Framework for the Impetus of the Government Accounting Reform in China

作为公共财政体制的重要基础,政府会计对于我国进一步完善社会主义市场经济体制、深化公共财政体制改革起到了不可替代的积极作用。特别是在现阶段,政府会计改革已经成为全面推进财政科学化精细化管理的重要基础,体现了推进政务公开、提高财政透明度以及加强绩效管理等方面的客观要求。本文将基于现阶段政府会计改革的重要性,从改革目标与路径的选择、理念创新、体系构建与技术变革三个方面来架构我国政府会计改革的战略框架。

As a fundamental basis of public finance system, government accounting plays an irreplaceable and positive role in the process of perfecting the socialist market economic system and deepening the reform of public finance system. Especially at the present stage, the reform of government accounting forms the basis of realizing the scientification and elaboration of fiscal management, and also represents the needs of making government affairs public, enhancing fiscal transparency and strengthening performance management. This paper began with the introduction of the importance of the reform of government accounting, and then built a strategy framework for the reform from three aspects： target and path selection, idea innovation and technical innovation.