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随着时代的发展,西方发达国家先后进行了政府会计改革;我国要想充分的融入世界经济一体化,对市场经济体制进一步的完善,就需要对政府事业单位会计进行改革。从新公共管理的角度上来看,我国目前的政府事业单位会计存在着一系列的缺陷,必须要对其进行重新构建。本文简要分析了基于新公共管理的政府事业单位会计,希望可以提供一些有价值的参考意见。
With the development of the times, the western developed countries successively carried out the government accounting reform. If China wants to fully integrate into the world economic integration and further improve the market economy system, it is necessary to reform the accounting of government agencies. From the point of view of the new public management, there are a series of defects in the current accounting of government agencies in our country, which must be reconstructed. This article briefly analyzes the accounting of government institutions based on the new public management, hoping to provide some valuable reference opinions.