公共财务与政府会计问题及对策研究

Problems and Countermeasure Study of Public Finance and Government Accounting

伴随着我国经济的腾飞,政府贪污腐败问题也日益突出。公共部门贪污腐败问题的日益严重,与我国公共财务管理不善有着直接关系。改善我国公共财务管理的最重要的措施就是加快我国政府会计改革。现在实行的政府会计体系在会计准则和具体核算等多方面出现了很严重的与现实脱节的状况,存在着大量棘手的问题。我国的公共财务管理与政府会计改革势在必行。本文以公共财务管理学和政府会计学为基本理论,进行了公共财务与政府会计的理论分析,接着详尽地指出我国公共财务与政府会计的问题,最后从宏观与微观两方面提出了改进公共财务与政府会计的对策。

With China＇s economic take-off, government corruption has become increasingly prominent. Increasingly serious problems of corruption of the public sectors and the poor public financial management in China are in a direct relationship. The most important measure that improves public financial management is to speed up the reform of government accounting of China. The present practice of accounting standards in government accounting, the government accounting system and other aspects appear that it is out of the reality,situation. There is a lot of problems about China＇s current government accounting. China＇s public financial management and government accounting must be reformed. This paper analyzes the public finance and government accounting theory, and pointes out the issues. Finally, this paper puts forward measures to improve public financial management and the government accounting from the macro and micro aspects.