政府会计:文献综述与思考

Government Accounting:Literature Review and Reflection

政府会计是记录和报告政府和事业单位财务收支活动的会计体系。财政部为了加速政府会计的改革,于2015年印发了《政府会计基本准则》,随后又发布了四项具体准则,初步建立了政府会计准则体系。文章总结归纳了当下政府会计的研究方向主要集中在与国外政府会计改革进行对比研究以及对政府会计准则的研究等,并且针对具体准则的部分内容、实施过程中出现的问题等还提出了解决措施,以期为政府会计的后续研究提供有益的思考。

Government accounting records and reports of government and public institutions of financial revenue and expense. In order to promote the reform of government accounting, the Ministry of Finance issued the Basic Standard for Government Accounting in 2015, and then issued four specific guidelines to establish the government accounting standard system. The paper has summarized the present research situation through sorting out the literature about the government accounting reform. The current ~search status of the subject is mainly focused on the comparative study with the foreign government accounting reform and the research on the government accounting standards and so on. It has also put forward some opinions of some problems of four specific guidelines and execution, so as to provide some ideas for the following study of government accounting.