我国政府会计的现状及改革思路

Chinese Government Accounting Reform and the Status Quo

政府会计是以政府预算管理为中心的宏观管理信息系统。目前我国政府会计存在体系不完善;与国际惯例有差异;预算会计原则存在诸多弊端;预算会计的监督作用尚未发挥等问题。我国政府会计的改革,应确定政府会计的主体范围,规范政府财务报告,完善政府会计法律制度等。

The author thinks that the reform of government accounting should determine the scope of government accounting, standard government financial reporting and improve the legal system of government accounting.