关于《政府会计准则——固定资产》与企业会计准则的比较

A Comparison of Accounting Standards for Government Fixed Assets and Enterprise Accounting Standards

构建统一、科学、规范的政府会计标准体系和权责发生制政府综合财务报告制度,建立能够真实反映政府"家底"、绩效及预算执行情况的政府会计体系是政府会计改革的重要目标。因此,《政府会计准则——基本准则》及相关具体准则的陆续出台在我国政府会计改革进程中具有里程碑意义。这是财政部积极贯彻落实党的十八届三中全会精神和《改革方案》的重要成果,是全面深化财税体制改革的重要举措。将《政府会计准则——固定资产》与企业会计准则作比较剖析,有利于对准则的深入理解及具体实施。

Build a unified, scientific, standardized government accounting standard system and accrual basis government consolidated financial reporting system.It is a government accounting reform target that establish a government accounting system which can reflect＂home base＂of government,the implementation of performance budgeting.So it has the significance of milestone that the appearance of government accounting standard of basic. This is an important achievement for the treasury to actively implement the spirit and reform plan of the third plenary session of the 18 th CPC central committee and it is important measure that comprehensively deepens reform of the fiscal and tax system. This paper selects＂government accounting standards of fixed assets＂in accordance with the accounting standards for enterprises to do comparison and to analyze which are useful for the understanding and the implementation of standard.