浅析预算会计制度改革

Analysis of the Budget Accounting System Reform

随着改革开放的深入和经济形势的不断发展,我国现行预算会计制度也暴露出不少缺陷,会计工作者理应与时俱进,改革预算会计制度,促进我国会计体制的完善。本文着力于研究我国预算会计的不足之处以及国际上政府会计改革的趋势及原因,提出了改进我国预算会计制度的建议并建立中国政府会计核算制度的设想。

With the deepening of reform and opening up and the continuous development of economic situation, China＇s current budget accounting system also revealed many shortcomings. Accounting workers should advance with the times, reform the budget accounting system and promote to perfect the accounting system. This paper focuses on the shortcoming of China＇s budget accounting as well as the trends and reasons of the international government accounting reform and puts forward the suggestion to improve our budget accounting system and the imagine of establishing the Chinese government accounting system.