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实行公共财政管理后,企业采用的管理工具、信息技术、决策方式、业绩评价、会计程序和会计系统等方面的创新逐步引入到公共部门,并呈加速的趋势。政府预算、政府会计和财务报告改革已经成为促进公共管理改革的关键。本文认为,我国的政府会计改革应当在以政府会计目标为逻辑起点的政府会计概念框架的指导下进行,政府会计的目标在于政府会计要服从于政府整体受托责任的实现,并服务于政府整体受托责任的全面真实反映。
After the implementation of public finance management, innovations in management tools, information technology, decision-making methods, performance evaluation, accounting procedures and accounting systems adopted by enterprises are gradually introduced into the public sector and are accelerating. Government budget, government accounting and financial reporting reforms have become the key to promoting public administration reform. This paper argues that the reform of government accounting in our country should be guided by the conceptual frame of government accounting which is based on the goal of government accounting. The goal of government accounting is that government accounting should be subject to the fulfillment of the overall fiduciary responsibility of the government and serve the overall trust of the government Full and true reflection of responsibility.