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财政资金的管理和使用是一个国家的宏观和微观经济政策,对于一个国家的经济发展有着重要的作用。当前各级政府关于财政资金管理主要接受财政精细化管理模式,在精细化管理模式下,政府财政资金的使用效率得到较大的提升。但是,从目前的财政精细化管理的实践中,也存在一些不尽如人意的地方,政府会计信息质量是财政精细化管理的一个掣肘。如何加强政府会计信息质量,对于更全面发挥财政精细化管理模式的作用有着重要意义。
The management and use of fiscal funds are the macroeconomic and microeconomic policies of a country and play an important role in the economic development of a country. At present, the governments at all levels have mainly accepted the financially refined management mode in regard to the management of financial funds. Under the fine management mode, the utilization efficiency of government financial funds has been greatly improved. However, from the current practice of financial delicacy management, there are still some unsatisfactory places. The quality of government accounting information is a constraint on the elaboration of financial management. How to enhance the quality of government accounting information is of great significance to the fuller utilization of the financially refined management model.