探讨我国政府会计改革中权责发生制的作用

An Analysis of the Function of Accrual System in the Reform of Government Accounting in China

对我国政府会计而言,其伴随着市场经济的变革在不断发生变化。也就是说,在发展进程中其势必要进行有效的改革。在改革中需要同步引入权责发生制,这种制度是伴随着管理理念进步而诞生的,能更加清晰地解读责任制度,值得在我国会计改革中推广。

for the government accounting in China,it is changing with the change of market economy,that is to say,it is necessary to carry out effective reform in the development process.Meanwhile,it is necessary to introduce the accrual system in the reform.This system is born with the progress of management concept,and it also explains the responsibility system more clearly.It is worth popularizing in China’s accounting reform.