摘要
20世纪80年代以前,各国在政府会计确认基础方面都实行收付实现制。80年代末期,新西兰在改革政府会计制度时,首先全面引入权责发生制,此后,全球掀起政府会计改革浪潮,世界经济合作与开发组织(OECD)的多数成员国不同程度地采用了权责发生制。在中国,随着社会主义市场经济体制的完善和公共财政框架的构建及部门预算、国库集中支付制度、政府采购制度等改革的不断深入,在预算会计体系中引入权责发生制,是从预算会计向政府会计转变的一个非常重要的方向。
Before the 1980＇ s, cash-basis accounting was implemented in every country in foundation of govern mental accounting confirmation. In the end of 1980＇ s, when New Zealand reformed governmental accounting system, which entirely introduced accrual basis system at first time, the trends of reform of governmental ac counting spread globally. Most member countries of The World Economic Organization for Economic Cooperation and Development（OECD） adopt accrual basis system. In China, with the improvement of socialist market econo my system and the establishment of public finance framework, the reform of departmental budget, treasury cen tralized paying system and government procurement system goes deep into the economy. Introducing accrual basis in budget accounting system is an important direction of converting budget accounting into governmental account- ing.
出处
《兰州工业高等专科学校学报》
2012年第6期76-79,共4页
Journal of Lanzhou Higher Polytechnical College
关键词
政府会计
权责发生制
确认基础
governmental accounting
accrual basis
recognition basis
