我国政府预算会计系统的构建研究

Build a New Governmental Budgetary Accounting in China

政府预算会计是我国未来政府会计系统中不可或缺的重要组成部分。如何厘清预算与预算会计之间的关系,构建符合我国实际环境的预算会计系统是我国政府会计改革亟待解决的重大问题。本文在研究我国政府利益相关者信息需求与相关制度因素影响的前提下,调整并整合我国现行的财政总预算会计与行政(事业)单位会计,提出了新预算会计系统构建的总体目标与具体路径。

Governmental budgetary accounting is the vital part of future governmental accounting system in China.How to distinguish budget system and budgetary accounting system and how to build a budgetary accounting system based on Chinese environment are important issues to be solved.This paper focuses on stakeholders' information needs,influence of relative institutions firstly and existing budgetary accounting system in China,then proposes the final goal and suggestions about building a new budgetary accounting system.