资源描述：
《基于公共财政改革的政府会计》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、AbstractAtpresent,ourgovernmentaccountingadoptesabudgetaccountingmodel,whichisanintegralpartofthefinancialbudgetingmanagementsystem,andisanimportantmeansofachievingthestate'sfinancialfunctionsandimplementingthenationalbudget.Budgetaccountingisaprofessionalaccounting,w
2、hichcancheck、reflectandmonitorthefinancialactivitiesinthegovernmentandadministrativeinstitutions.Withthedevelopmentofsocialistmarketeconomy,especiallywiththecontinualdeepenfinancialreform,theexistingbudgetaccountingexposesmanyproblems,someproblemshaveobviouslynotmeett
3、hecurrentneedsofreformandopeningup.Thereisanurgentrequirementtocarryoutacomprehensivereformofbudgetaccounting,thengraduallybuildanewgovernmentaccountingsystemwithChinesecharacteristicsandscientificnormstoadapttothesocialistmarketeconomicdevelopmentandthepublicfinancer
4、eform.Thisarticleisbasedonthetheoryofpublicfinance,fiduciarydutiesandfundaccounting,analysesthecurrentaccountingstatusandtheproblemsdeeply,introducesaseriesofreforminpublicfinancebriefly,analysestheirimportantinfluncesonourcurrentgovernmentaccounting,andthenproposesso
5、mesuggestiontobuildanewgovernmentaccountingfromfouraspects:intheaspectofthegoalofgovernmentaccounting,weshoulddefinitetheoverallgoalsofgovernmentwhichistoreflectthepublicfiduciaryduties,consideredtheneedsofinformationusers,wecouldformulatespecificgoalstorealizetheover
6、allobjectives;intheaspectofgovernmentaccountingentity,thisarticlerebuildstheframestructureofgovernmentaccounting,introducesthefundaccountingentitywhichbasedontheexperienceofWesterncountries,thensetsupthreetypesoffundscombinedwiththereformofgovernmentrevenueandexpendit
7、ureclassificationin2007;intheaspectofgovernmentaccountingbasis,thearticleputsforwardthatthebasisofgovernmentaccountingshouldbeagradualchangetotheaccrual;intheaspectofgovernmentfinancialreporting,thearticlebuildsasoundgovernmentfinancialreportingsystem,includingthebasi
8、cfactsheet,thebasicfinancialreportsandschedules,statementsoffinancialreport,andfinancialsituationmanual,thebasicfinancialrep
