发达国家政府会计改革对比研究与经验借鉴

A Comparative Study of Government Accounting Reform in Developed Countries and Experience for Reference

20世纪80年代以来,社会经济环境变化对政府会计信息质量要求不断提高,西方发达国家相应推行了政府会计改革。由于政治体制和经济环境不同,发达国家政府会计改革的内容和方式也各有侧重。本文对美国、英国、法国3个国家政府会计改革内容进行梳理,结合我国政府会计改革的内外部环境,对推进我国政府会计改革提出意见和建议。

Since 1980s,the changes in the social and economic environment have continuously raised higher requirements for the government accounting information quality,and the developed countries have implemented the government accounting reform accordingly.Due to the different political system and economic environment,the contents and methods of government accounting reform in developed countries also have different emphasis.This paper combs the contents of government reform in the three countries of the United States,Britain and France,and puts forward the opinions and suggestions on advancing the government accounting reform in China,combining with the internal and external environment of China's government accounting reform.