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目前,政府会计改革已成为一种客观存在的普遍现象,我国的“十一五”规划也已经明确提出要推进政府会计改革。近年来,由于我国经济环境的不断变化,加之政府职能转换,公共财政体质改革和政府监督的加强,对政府会计信息的要求也更高。另外,国库集中支付、政府采购、收支两条线这一系列改革的实施,使现行的政府会计面临新的挑战,所以实行政府会计改革迫在眉睫。
At present, the government accounting reform has become a universal phenomenon that exists objectively. China’s “Eleventh Five-Year Plan” has also clearly proposed to promote government accounting reform. In recent years, due to the constantly changing economic environment in our country, coupled with the transformation of government functions, the reform of public finance constitution and the enhancement of government supervision, the government accounting information requirements are also higher. In addition, the implementation of the series of treasury centralized payment, government procurement and revenue and expenditure reforms faces new challenges to the current government accounting, so it is imminent to implement the government accounting reform.