摘要
政府收支分类改革、编制部门预算、国库集中支付制度和政府采购制度都是公共财政建设的重大举措。文章探讨了各项具体措施隐喻的会计涵义。在此基础上,结合公共财政建设的时代背景,从政府会计目标、政府会计适用范围与核算对象、政府会计主体、政府会计核算基础和政府财务报告五个方面阐释了政府会计亟待改革的具体内容。
There are some major actions in building a public-finance system, such as classification of government revenue and expenditure reforms, the preparation of departmental budgets, centralized treasury payment system and the government procurement system, whose accounting implications were discussed in this paper. Based on this, combined with the construction of public finance background, the paper explained the specific content of the urgent reform following five aspects： government accounting objectives, scope of government accounting application and accounting objects, government accounting entities, accounting foundation and government financial reporting.
出处
《华东经济管理》
CSSCI
2011年第9期72-75,共4页
East China Economic Management
基金
国家社科基金(06BJY017
08BJY012
09BJY019)
关键词
公共财政
重大举措
政府会计
亟待变革
public finance
major actions
government accounting
urgent reform
