摘要
从计划经济时期起至今,我国政府会计并不重视会计假设与前提。这其中的原因与我国政府产权关系、财政类型及宪政水平有着密切的关联。我国政府产权关系的变迁、公共财政制度改革及宪政水平的提高引发了人们对政府会计假设与前提的关注。我国政府会计应引入规范性的假设与前提,并从政府会计制度安排上充分重视会计假设与前提。
Government accounting hasn＇t attached importance to accounting hypothesis in China since planned economy. The reason is the relations between government property rights, type of public finance and eonstitutionalism. With the reform and development of above-mentioned factors, people increased awareness of assumptions and hypothesis of government accounting. The study shows that standardization of assumptions and hypothesis should be introduced into government accounting and the recognition of assumptions and hypothesis should be valued from government accounting system.
出处
《上海立信会计学院学报》
北大核心
2011年第2期32-36,共5页
Journal of Shanghai Lixin University of Commerce
关键词
政府会计
政府产权关系
公共财政改革
宪政
会计假设与前提
government accounting
relations between government property rights
the reform of public finance
constitutionalism
accounting assumptions and hypothesis
