权责发生制政府会计改革的国际比较与经验借鉴

Comparison and Enlightenment of Reform in Government Accounting Viewed from the Perspective of Accrual Basis

分析了各国权责发生制政府会计改革模式,并且进行比较分析各国的权责发生制实施程度和特征的不同之处;然后从环境角度说明政府会计改革的必要性;最后借鉴各国政府会计改革的经验为我国提供参考。

The study analyzes the reform modes of government accounting in different countries ,and stresses, on the environment basis,the necessity of government accounting reform. From the contrast and comparison of the operation and the features of different accrual systems currently applied ,it is expected to provide en- lightenments for the reform of our nation.