论文部分内容阅读
政府会计基础选择不仅是政府会计的一个基本问题,也是政府会计改革的核心,它是关系政府会计体系的建设与发展。本文从经济学的观点出发,首先对我国政府会计基础的现状及收付实现制基本特征进行了阐述。在此基础上从宏观层面分析了收付实现制确认基础在政府会计中存在的问题,从经济学视角出发,对政府会计不同基础之间的优劣进行比较。最后对政府会计基础改革提出对策,对权责发生制如何推广提出若干建议。
The basic choice of government accounting is not only a basic issue of government accounting, but also the core of government accounting reform. It is related to the construction and development of government accounting system. This article from the economic point of view, first of all, the status quo of China’s government accounting basis and the basic characteristics of the cash basis. On the basis of this, the paper analyzes the problems existing in the government accounting from the macroscopic level, and compares the advantages and disadvantages of different basis of government accounting from the economic point of view. Finally, it puts forward some countermeasures to the basic reform of government accounting, and puts forward some suggestions on how to popularize the accrual basis.