摘要
我国的政府会计是"预算会计—财务会计"的双轨制系统,前者以反映预算编制与执行的全过程为目标,满足预算管理的需要,后者以反映政府财务状况与运营绩效为目标,满足对外报告的需要。它们服务于不同的目标,应适当分离,各司其职。但在政府会计整体层面,需要协同发展,互为支持,将预算会计信息与财务会计信息有效整合并均衡提供,以增加政府会计信息的含量,使政府会计既实现预算管理需求,又满足政府利益相关者的信息需求。
Our country＇s government accounting is double standard system of ＂budget accounting-financial accounting＂,the former is aimed to reflect the whole process of budget formulation and implementation,and meet the needs of budget management,and the latter is to reflect the financial position and operating performance of the government,and meet the needs of the external reports.They serve in the different objective,should be properly separated,each performing its own functions.But in the government accounting overall level,they need coordinated development,support each other,effectively integrate and balance to provide the budget accounting information and financial accounting information,to increase contents of government accounting information,and make the government accounting achieve the need of budget management and meet the information needs of government stakeholders.
出处
《经济与管理》
CSSCI
2011年第8期88-91,共4页
Economy and Management
关键词
政府会计
概念框架
公共管理
government accounting
concept framework
public management
