浅议我国政府会计改革

摘要

自20世纪90年代以来，西方国家纷纷掀起政府会计的改革浪潮，各国改革的核心内容是在政府预算编制和政府会计核算中逐步引入权责发生制。我国目前各类政府业务增加，对政府会计核算信息也提出了更全面的要求，政府会计改革势在必行。本文通过对我国目前的预算会计核算体系进行分析，探讨中国政府会计改革的方向。提出对中国政府会计改革的建议，服务当前我国政府会计改革的需要。%Since the 1990s, western countries have set off a wave of reform of government accounting, the core of national reforms is to gradually introduce accrual basis to government budgeting and government accounting. With the increase of government services in China, it has more comprehensive requirements for government accounting information, so the government accounting reform is imperative. Based on the analysis of the current budget accounting system, this paper explored the direction of China government accounting reform, and presented the proposals to serve the needs of current government accounting reform.