审计署每年向全国人大常委会所作的预算执行情况审计报告中,披露的问题都触目惊心:腐败严重、投资管理不规范造成损失浪费、财政预算分配不科学和不透明、部分资源配置和项目管理缺乏公平公正、行政效率低下等。这些问题曝光后,政府会计问题成了媒体报道、公众议论和关注的焦点。有效政府会计应包含哪些内容,如何来构建有效政府会计体系?如何改革现行预算会计和行政事业单位会计?这些问题值得我们深刻地思考。 Every year, the auditing department reports to the NPC Standing Committee on the audit of the implementation of the budget. All the problems disclosed are alarming: serious corruption, loss of investment and waste management, unscientific allocation of budget and opacity, lack of fairness in some resources allocation and project management Just, inefficient administration and so on. After these issues were exposed, the issue of government accounting became the focus of media coverage, public discussion and attention. How to build an effective government accounting system? How to reform the current budget accounting and administrative accounting units? These issues deserve our profound consideration.