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随着我国改革开放的步伐不断加快,市场经济环境发生了巨大的变化,与计划经济时期的生产性财政相配套的政府会计体系的弊端日益凸显。这就要求政府会计进行改革以适应市场经济环境变化的要求。本文从这一背景出发对政府会计发展现状进行了阐述;进而分析了政府会计进行改革的可行性及具体的改革措施。
With the accelerating pace of reform and opening up in our country, the market economy environment has undergone tremendous changes. The drawbacks of the government accounting system that matches the productive finance in the planned economy period have become increasingly prominent. This requires government accounting reform to meet the requirements of changes in the market economy. Based on this background, this paper elaborates the status quo of government accounting development, and then analyzes the feasibility of government accounting reform and the specific reform measures.