摘要
鉴于负债风险控制视角下政府会计存在的制度规范不能满足政府对负债确认和报告的统一规定、收付实现制不能满足政府负债信息质量要求及财务报告不符合政府负债风险控制的要求等三方面的问题,在充分借鉴西方发达国家政府会计改革的成功经验的基础上,结合我国国情,提出了解决上述问题的政府会计改革的建议,即完善制度规范体系、引入权责发生制的会计确认基础和改革政府负债报告制度。
In the light of the three aspects problems of liabilities risk control couldn＇t meet Government liabilities confirmation and reports unified regulations, cash basis could not meet Government liabilities information quality requirements and financial report is inconsistent with government debt risk control requirements etc. and on the basis of successful experience of Western developed countries Government accounting reform combining China national condition, accounting reform＇s recommendations are given. That is to perfect the system and regulations and introduce the system of aeeounting confirmation foundation government debt reporting system.
出处
《价值工程》
2010年第6期7-7,共1页
Value Engineering
关键词
政府会计
政府负债
政府负债风险
收付实现制
制度规范
government account
goverment debt
government debt risk
cash system of accounting
regulate criterion
