政府会计改革的思考

Meditations on the Government Accounting Reform

论文通过对征求意见稿中权责发生制的应用程度和应用范围的分析,得出我国政府会计引入权责发生制采取的是循序渐进的改革步骤,以及采用多元化的政府会计基础的结论,最后对预算会计和财务会计整合模式提出了建议和设想。

Through the analysis of the degree and scope of the applications of the accrual system in the exposure draft,the article concludes that the reform measures of Chinese government accounting introducing accrual system shows a mode of gradualness on the basis of pluralism.Finally it puts forward some suggestions on the model of integration between budgeting accounting and finance accounting.