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作为公共财政体制的重要基础,政府会计对于我国进一步完善社会主义市场经济体制、加快公共财政体制改革步伐起到了不可替代的积极作用。特别是在现阶段,政府会计改革已经成为全面推进财政科学化、精细化管理的重要基础,体现了推进政务公开,提高财政透明度以及加强绩效管理等方面的客观要求。本文将基于现阶段政府会计改革的重要性,从改革目标与路径的理念创新、体系构建与技术变革三个方面架构我国政府会计改革的战略框架。
As an important foundation of the public finance system, government accounting has played an irreplaceable and positive role for our country to further perfect the socialist market economic system and accelerate the pace of public financial system reform. Especially at this stage, the government accounting reform has become an important foundation for comprehensively promoting the scientific and fine management of finance, which reflects the objective requirements of promoting open government affairs, improving financial transparency and strengthening performance management. Based on the importance of government accounting reform at present stage, this article will construct the strategic framework of government accounting reform in China from three aspects: idea innovation, system construction and technological change.