会计要素视角下预算会计核算内容的改革研究

The Reform Research on Budget Accounting' Contents from the Accounting Elements View

随着公共财政的改革,我国现行的预算会计制度已经难以满足有关方面的需要。我国预算会计核算内容在资产、负债、净资产、收入和支出几个方面存在着一定弊端。要逐步引入权责发生制,从规范资产记录、拓宽负债范围、以新的政府收支科目为基础调整预算会计收支科目等方面入手,改革现行预算会计的核算内容。

With the reform of public finance, the national current budget accounting system has already been unable to meet the needs of the parties concerned. There exist a certain drawbacks of our country budget accounting contents in the assets, liabilities, net assets, income and expenditure aspects. To introduce progressively accrual basis, we can start with the normative assets, broaden the scope of liabilities, adjust budget accounting subjects balance recording with new government revenues and expenditures subjects, and reform the current budget accounting content.