我国政府会计改革研究——建立与预算会计相分离的政府财务会计

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1、关于学位论文原创性和使用授权的声明本人所呈交的学位论文，是在导师指导下，独立进行科学研究所取得的成果。对在论文研究期间给予指导、帮助和做出重要贡献的个人或集体，均在文中明确说明。本声明的法律责任由本人承担。本人完全了解山东农业大学有关保留和使用学位论文的规定，同意学校保留和按要求向国家有关部门或机构送交论文纸质本和电子版，允许论文被查阅和借阅。本人授权山东农业大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或其他复制手段保存论文和汇编本学位论文。保密论文在解密后应遵守此规定。论

2、文作者签名：I司桶导师签名：锡徊日期加汐罗／L山东农业人学硕士学位论文目录中文摘要·····“一“”””一”．．一．．一“””一一一一“一一””1Abstract·····················································-31引言·······················”·····························61．1研究背景和意义···········································61．2国内外研究现

3、状···········································81．3研究方法与技术路线·······································141．4创新之处与后续研究问题···································152政府会计改革的理论基础·····································162．1公共财政理论··························“········一·······162．

4、2委托代理理论························““·-····一一”一”·172．3企业家政府理论···········································192．4国家财务论····························一·······一”······203我国政府会计现状·····················一“·······一一一···233．1我国预算会计体系及发展···································433．

5、2现行预算会计存在的主要问题·······························243．3建立与预算会计相分离的政府财务会计的必要性···············274国外政府会计改革及启示·····································304．1新西兰政府会计改革及经验·································304．2美国政府会计改革及经验···································324．3加拿大政府会计改革及经验·

6、·······························345我国政府会计改革应坚持的原则··················“·一·····“375．1政府会计改革要与公共财政体制改革相协调···················375．2政府会计改革要与会计环境相适应·····-·····················385．3政府会计改革要与政府职能转换相一致······················395．4政府会计改革应满足政府绩效评价的需要·····················406

7、我国政府会计改革的设想···················一“一一·····“一416．1政府会计主体的重新界定······················-一-····一“·416．2政府会计目标的定位········?·····························43我国政府会计改革研究——建立与预算会计相分离的政府财务会计6．3政府会计确认基础的改进·························一””””456．4政府会计核算内容的扩展························

8、··········476．5政府会计计量模式的选择···································476．6建立健全相关法规·········································497政府财务会计体系建设····································”517．1政府会计要素的定义·····························