我国政府会计假设前提的问题与调整

Study on Problem and Reform of Government Accounting Hypothesis in China

长期以来我国政府会计并不重视会计假设前提,这与我国政府产权关系与财政类型有关。政府产权关系的变迁与公共财政制度改革引发人们对政府会计假设前提的关注。本文认为,我国政府会计应引入规范性的假设前提,并从政府会计制度安排上充分重视会计假设前提。

Little attention has been paid to government accounting hypothesis in China for a long time.This has something to do with the property relations and financial forms of Chinese government.The transition of government property relations and the reform of public financial institutions have triggered people’s concerns on the government accounting hypothesis.This pa-per considered that China should introduce normative hypothesis and attach full importance to the accounting hypothesis from the arrangement of government accounting system.