浅析数字政府建设背景下政府会计制度改革探究

Exploring the Reform of Government Accounting System Under the Background of Digital Government Construction

随着信息技术的不断进步,数字政府建设成为全球公共管理现代化发展的重要趋势。文章围绕数字政府建设背景下的政府会计制度改革展开探究,首先,介绍数字政府的概念、特点及其发展现状,阐释了数字政府建设对会计制度的新要求,进而分析我国现行政府会计制度的基本框架、信息化建设现状以及存在的主要问题。其次,探讨数字政府背景下政府会计制度改革的方向、原则、措施和技术应用,并提出以技术进步为基础,推进会计信息化和完善财务披露制度,提高以政府会计人员的专业能力等为核心的改革路径。最后,强调在培训体系、业务培训、会计信息化以及内部财务管理体系的完善等方面采取有效措施,以确保政府会计制度改革的顺利推进,提升公共资源的配置效率,加强财务管理和监督,旨在推进政府治理能力现代化。

With the continuous progress of information technology,the construction of digital government has become an important trend in the modernization of global public management.The paper explores the reform of government accounting system under the background of digital government construction.Firstly,it outlines the concept,characteristics,and development status of digital government,and explains the new requirements of digital government construction for accounting system.Furthermore,the paper analyzes the basic framework of China's current government accounting system,the current status of information construction,and the main problems that exist.On this basis,the paper explores the direction,principles,measures,and technological applications of government accounting system reform under the background of digital government.It proposes a reform path centered on technological progress,promoting the improvement of accounting informatization and financial disclosure system,and enhancing the professional abi lity of government accountants.Finally,the paper emphasizes t he adoption of effective measures in training system,business training,accounting informatization,and the improvement of internal financial management system to ensure the smooth progress of government accounting system reform.This helps to improve the efficiency of public resource allocation,strengthen financial management and supervision,in order to achieve modernization of government governance capabilities.