政府会计目标、主体、要素问题研究.docVIP

PAGE 政府会计目标、主体、要素问题的研究 摘要：随着经济体制的深化改革，我国预算环境发生了巨大的变化，政府会计在会计目标、主体、要素方面已引起关注，需要进一步研究。本文分别就政府会计目标、主体和要素的现状及其存在的不足进行了分析，在借鉴西方国家政府会计改革经验的基础上提出了针对性的改进意见。目前我国政府会计目标涵盖狭窄，应扩大会计信息使用者的范围，全面反映政府受托责任的履行情况；政府会计记账主体应全面引入基金主体模式，报告主体应做到层次分明；政府会计要素划分不科学，应引入权责发生制，完善会计报表要素的设置。 关键字：政府会计；会计目标；会计主体；会计要素 Government accounting objectives、Subject、 Elements of the problem Abstract：With the deepening reform of the economic system, the environment of our budget to the huge changes in government accounting in the accounting objectives, the main ,the elements of concern, further research is needed. In this paper, the target for government accounting, the subject and the elements of the current situation and its shortcomings are analyzed; learn from the experience of government accounting reforms in Western countries on the basis of the targeted improvements. Government Accounting goal covering narrow and should expand the scope of the users of accounting information, to fully reflect the Governments fiduciary duty to fulfill. Government accounting bookkeeping subject should be a comprehensive introduction of the Fund, the main mode, the body of the report should be structured. Government Division of Accounting Factors unscientific, should be introduced to the accrual basis, improve the elements of the set of accounting statements. Key words: Government Accounting, Accounting objectives, Accounting entity, Accounting elements 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc324676498 一、引言 PAGEREF _Toc324676498 \h 1 HYPERLINK \l _Toc324676499 （一）我国政府会计的演变历程 PAGEREF _Toc324676499 \h 1 HYPERLINK \l _Toc324676500 （二）我国政府会计环境特殊性的分析 PAGEREF _Toc324676500 \h 2 HYPERLINK \l _Toc324676501 （三）我国政府会计改革的必要性 PAGEREF _Toc324676501 \h 2 HYPERLINK \l _Toc324676502 （四）政府会计目标、主体、要素问题研究的意义 PAGEREF _Toc324676502 \h 2 HYPERLINK \l _Toc324676503 二、 政府会计目标问题的研究 PAGEREF _Toc324676503 \h 3 HYPERLINK \l _Toc324676504 （一）国内外政府会计规范对政府会计目标的规定 PAGEREF _Toc324676504 \h 3 HYPERLINK \l _Toc324676505 1．我国现行的政府会计目标