我国政府财政统计核算的记录基础及虚拟计算操作的改革研究

本文突破了我国当前政府财政统计核算工作显著落后于国际标准的现状。根据《2001GFS》的相关建议，对我国政府财政统计核算的记录基础的改革路径进行了研究，详细阐述了由权责发生制改革带来的虚拟计算的内容，并制定了相应的操作方法。对于我国政府财政统计核算的理论研究和实践工作都具有重大的指导意义。但本文的研究尚处于初级阶段，未形成一套完整的操作体系，具体操作方法有待经基层工作检验并改进。

The Research on Recording Basis and Imputed Computing Operation in Government Financial Statistics Reform

This study improves our current government financial statistics which significantly falls behind international standards.According to ’2001GFS’,this study researches on the reform of recording basis of our government finance statistics,elaborates the corresponding imputed computing contents,and formulate methods of operation.It has significance to guild our government finance statistics in theory and practice.But this study is still in its infancy,not yet formed a complete system.Specific methods of operation need to be inspected and improved.