中国预算会计改革探讨

中国预算会计改革探讨(15200字)
摘 要：随着社会主义市场经济体制的发展，政府职能的转变和财政体制改革不断深化，预算会计环境发生了重大变化，目前的预算会计存在着不少的弊端。本文正是在这样背景下，在分析现行预算会计存在问题的基础上，通过借鉴国外先进经验，对中国预算会计改革进行了初步的探讨，提出了预算会计改革的若干意见。
关键词：预算会计；会计体系； 核算基础；财务报告

Study on Government Accounting Reform of Our Country
Abstract: With the social development of the socialist market economic system, the transformation of governmental functions and deepening the reform of public finance system, the government accounting environment significant changes have occurred, the current government accounting has many shortcomings. This paper is under this background, on the analysis of the current government accounting problems, based on the learn from foreign advanced experience of China's government accounting reform, carried on the preliminary discussion to the proposed government accounting reform some opinions.
Keywords: government accounting; accounting system; accounting basis;  financial report