政府会计准则体系建设中的相关问题及研究视角

Related Questions and Research Perspective in the Construction of Government Accounting Standard System

目前,我国政府会计正处于改革的攻坚阶段和发展的关键时期,面临很多新的任务、新的问题和新的挑战。在政府会计准则体系建设中,关于政府资产的核算范围、自行研发无形资产的成本确认、或有负债的核算、行政事业单位收入、政府成本费用、政府合并财务报表、政府会计信息化和会计人才培养等重点难点问题亟需研究。在开展政府会计研究中,应当正确认识和处理好政府会计和企业会计、政府会计与财务管理、资产管理和预算管理、立足国情和借鉴国际、继承与创新、会计核算与编制报告、理论研究与实践等关系。

Now China's government accounting is in a crucial reforming stage and a pivotal developing period; facing many new tasks,new problems and new challenges. In the construction of the government accounting standard system,key issues and difficult questions must be resolved such as the accounting scope of government assets,the cost measurement of self-created intangible assets,the accounting of contingent liability,the recognition of administrative institutions' revenue,the measurement of government costs and expenses,the preparation of government consolidated financial statements,the informatization of government accounting and the cultivation of talents. When carrying out the government accounting studies,it is important for researchers to have a correct understanding of several important'relationships'listed as follow: the relationship between government accounting and corporate accounting; the relationship among government accounting,financial management,asset management and budget management; the relationship between rooting in national situations and learning from the international practice; the relationship of inheritance and innovation; the relationship of accounting and financial reports; as well as the relationship between theoretical studies and practice.