关于会计权责发生制改革的研究——基于政府预算会计与政府财务会计结合模式

Research on Reforming Accrual Basis of Accounting Based on Government Budget Accounting and Financial Accounting

政府会计权责发生制改革对于提升政府财务管理水平,加强公共事业具有积极的作用。随着经济的发展,我国现有的政府会计体系已不能满足政府的财务管理需求,不能正确全面反映政府的财务状况,不利于推进政府财政和预算管理改革,亟需将政府预算会计与政府财务会计相结合。我国应加快建立与完善相关法律法规,有效结合权责发生制与收付实现制,加强政府权责发生制会计改革的技术支持,提高政府会计人员的素质,同时还需各领导者高度重视权责发生制会计改革,以促进改革的顺利实现。

Reform of accrual basis of accounting is helpful to strengthen public financial management and social programs. And the cur-rent government accounting regime cannot keep in pace with the needs of financial management in governments, fails to give an accurate reflection of government financial conditions, and is inconducive to reform of government＇s finance and budget management. So it is urgent to integrate government budget systems with government financial accounting. China should invest efforts to improve relevant laws and regulations, provide strong technical support to reform of accrual basis of accounting centering on both accrual basis and cash basis. In ad-dition, government should work hard to build a strong pipeline of accountants, prioritize the reform to make it happen smoothly.