摘要
政府会计改革是一个长期和渐进的过程,为顺利推进我国政府会计改革进程,应根据国际政府会计改革的客观规律、我国的现实环境以及现行预算会计的弊端,确立"控制取向→管理取向→报告取向"的渐进式政府会计改革的战略次序安排;以包含政府财务会计和政府预算会计在内的双轨制政府会计体系为执行这一战略次序安排的支撑框架;以技术协调为核心,以组织协调为突破,循序渐进地推进我国政府会计改革。
Government accounting reform is a long and gradual process, in order to push this reform process successfully; we should establish a gradual strategy sequence： from control-orientation, management-orientation to report-orientation, according to objective law of international government accounting reform, realistic environment of China~ government accounting and current budgetary accounting＇disadvantages. And we should design a dual-track government accounting including financial accounting and budgetary accounting to support this strategy sequence. At last, in order to push this reform, conflicts of technology and organization should be appropriately harmonized.
出处
《中央财经大学学报》
CSSCI
北大核心
2011年第7期84-89,共6页
Journal of Central University of Finance & Economics
基金
教育部人文社科基金青年项目"我国政府会计改革取向定位与改革路径设计研究:基于多重理论视角"(项目批号:09YJC790171)之阶段性成果
关键词
政府会计
战略次序
框架设计
冲突协调
双轨制
Government accounting Strategy orientation Framework design Conflict harmonization Du-M-track
