论现代政府会计

On the Modern Government Accounting

经济体制改革推动政府职能转换,企业会计改革推动政府会计改革。在我国迈进WTO的门槛后,如何建立现代政府会计、构建适应我国国情的政府会计概念框架,是一个值得探讨的问题。

The reform of economic system makes the governmental function change and the reform of business accounting makes government accounting do. After entering the WTO, we are facing a problem that is how to found a modern government accounting which suits our own condition.