摘要
随着我国财政体制改革的深入和政府职能的转型,原有的以收付实现制为基础的政府会计制度已经不能满足政府管理的需求。将权责发生制引入政府管理模式,提供高质量的政府会计信息,对政府绩效进行科学的考核管理成为广大民众及相关利益方的强烈诉求。目前,我国正处于经济转型期,抓住机遇,结合国内实际情况进行权责制改革,建立一套具有中国特色的新型政府会计制度,已成大势所趋,论文对此展开研究。
With the deepening of China's financial system reform and the transformation of government functions,the original government accounting system based on cash basis has been unable to meet the needs of government management.It has become a strong demand of the masses and related stakeholders to introduce accrual basis into government management mode,so as to provide high-quality government accounting information,and conduct scientific assessment and management of government performance.At present,China is in the period of economic transformation.It has become a general trend to seize the opportunity,reform the accrual basis system and establish a new government accounting system with Chinese characteristics.This paper conducts a study on this.
作者
程磊
CHENG Lei(Financial Accounting Center of Jiangsu Meteorological Bureau,Nanjing 210008,China)
出处
《中小企业管理与科技》
2018年第35期58-59,共2页
Management & Technology of SME
关键词
政府会计
权责发生制
会计信息
government accounting
accrual basis system
accounting information
