摘要
本文通过对我国权责发生制政府会计制度改革所面临难点和重点的分析,认为我国政府会计准则的有效实施需要从法规建设、规范体系、实施路径、人力资源、信息系统建设与审计及公开机制六方面进行改革、完善;并就每一方面提出了有针对性的建议。
Analyzing the difficulties and important parts resulted from the implementation of accrual system in government accounting system, the essay concludes that to effectively implement China government accounting principles, we have to reform our legal and regulation system and developments ,implementation channels, hu-man resource, information system building, audit and transparent mechanism, also we provide our responsive suggestions.
出处
《财政科学》
2017年第4期31-35,共5页
Fiscal Science
基金
2015年财政部与OECD联合研究课题报告
关键词
政府会计准则
责权发生制
机制研究
Government Accounting Standards
Accrual Basis
Mechanism Study
