我国政府会计准则体系的结构与协调问题研究

A Study on the Structure and Coordination of China's Governmental Accounting Standards

基于我国政府会计改革的规划,总结国内外会计准则建设的经验,探讨政府会计规范的具体形式及模式,勾画我国政府会计准则体系的层级结构,分析我国政府会计具体准则体系的内部构成,探索我国政府会计准则体系建设中的内部协调、外部协调和国际协调。关于政府会计规范模式的主张和政府会计准则体系建设协调的建议,具有一定参考价值。

Based on the reform program for governmental accounting in China, this paper summarizes the experience of domestic and international accounting standards construction and discusses the specific form and mode of governmental accounting standards. It sketches the hierarchical structure, analyzes the internal structure, and explores the internal, external and international coordination of China＇s governmental accounting standards. This study aims to contribute to the constructions of structure and the coordination of China＇s governmental accounting standards.