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为了促进政府会计工作能够向着更好的方向迈进,政府的会计改革工作也在不断的发展当中。但是,在这样的背景下如何选择会计基础是摆在我们面前一个重要的抉择。一、政府会计要根据政府的预算对不同的会计基础进行选择当年的财务收支计划就是通过预算表现出来的,也能够有效的控制政府的收支。在很多国家的经济政治决策当中,预算信息的主要要求就会利用当年的收入与支出反映出来。很明显,对于预算功能上的需求收付实现制能够很好的给予满足。
In order to promote the government accounting work in a better direction, the government’s accounting reform work is also constantly evolving. However, how to choose accounting basis in such a context is an important decision before us. First, government accounting According to the government’s budget to different accounting basis for the selection of fiscal year revenue and expenditure plan is shown through the budget, but also can effectively control the government revenue and expenditure. In many countries, economic and political decision-making, the main requirements of the budget information will be reflected in the current year’s income and expenditure. Obviously, the realization of cash receipts and payments for the functional requirements of the budget can be satisfactorily met.