| 改进政府会计与预算的研究 |
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| 引用本文： | 杨朝晖. 改进政府会计与预算的研究[J]. 福建农林大学学报(哲学社会科学版), 2004, 7(3): 62-65，69 |
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| 作者姓名： | 杨朝晖 |
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| 作者单位： | 厦门大学会计系,福建,厦门,361005;福建农林大学财务处,福建,福州,350002 |
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| 摘 要： | 从分析我国政府会计与预算的现状入手 ,介绍了目前政府会计的主要模式 ,探讨了主要发达国家权责发生制改革的实践对我国的借鉴作用 ,结合我国建设社会主义公共财政的实际情况 ,提出了未来我国政府会计与预算的改革方向。
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| 关 键 词： | 政府会计 预算 应计制 |
| 文章编号： | 1671-6922(2004)03-0062-04 |
| 修稿时间： | 2004-02-01 |
A research on the improvement of government accountancy and budget |
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| Affiliation: | Department of Accountancy,Xiamen University,Xiamen,Fujian 361005,China, Finance Section,Fujian Agriculture and Forestry University,Fuzhou,Fujian 350002,China) |
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| Abstract: | Based on the current status analysis, the major modes of government accountancy at present are introduced. The enlightenment of the power-responsibility system reform in major developed countries to that in China is explored. Accordingly, in the light of the practical conditions of building socialist public finance in our country, the direction to reform China's government accountancy and budget in future is proposed. |
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| Keywords: | government accountancy budget accrual basis |
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