从国际经验看我国政府会计确认基础改革

自建国以来,我国政府会计一直以收付实现制为确认基础。本文借鉴了国际政府会计改革经验,结合我国政府会计发展现状,对我国的政府会计确认基础的改革提出建议。

Since the founding,our government cash basis of accounting has been the basis for the confirmation.This article draws on international experience in government accounting reform,combined with the development of Government Accounting status is recognized on the basis of government accounting reform proposals.