我国政府会计权责发生制改革探讨

我国政府会计权责发生制改革探讨(15000字)
摘　要：我国的政府会计作为预算管理的重要工具，以收付实现制为基础基本上能够满足预算收支管理的需要，但随着预算会计环境的变化，其弊病日益突出，采用权责发生制是提高我国政府运行效率，建立现代政府管理体制的必然要求。本文论述了我国政府会计现行收付实现制基础下存在的缺陷，探讨了政府会计进行权责发生制改革的必要性，指出引入权责发生制是我国政府会计改革的方向，提出了走具有“中国特色”的权责发生制改革道路—从完善现有理论的条件创造到收支确认基础为核心的“渐进式”改革。
关键词：政府会计；权责发生制；收付实现制

Analysis of Government Accrual Basis of Accounting Reform in Our Country
Abstract:As the tool of the budget management，Chinese government accounting which is based on the cash basis can satisfied the need of the budget in-out management. But with the change of the budget accounting environment，it appears the inadaptable to the reality，it is necessary to adopt the accrual basis in the government in order to improve the government management lever and to build the modem government management system. This thesis discourses on the deficiencies in the present cash basis of Chinese government accounting, discusses the necessity to reform the accrual accounting and then points out that it is the very direction for the accounting reform to introduce the accrual accounting system. meanwhile, this thesis advances a new road of accrual accounting reform with Chinese characteristics. It means the progressive reform based on which from the perfection of the present theory’s conditions to the recognition of revenue and expenditure.
Key words: Government accounting,；Accrual basis；Cash basis