摘要
本文按照英国政府会计的历史沿革、管理现状、现行特点,以及对我国推行政府会计改革的启示这一逻辑顺序,较为系统、详细地介绍了英国中央政府会计改革的基本历程、会计法律体系、中央政府会计规范的制定、地方政府会计管理情况、英国政府整体财务报告编制情况等,对英国政府会计管理的特点进行了总结,得出了对我国推行政府会计改革的若干启示。
According to what the author acquired when learning at Government Finance Management,HM Treasury,this paper is written.In the logical sequence of the history of government accounting in UK,the current situation of government accounting management,the characters of government accounting in UK,this paper systemically and detailedly introduces the process of the central government accounting reform in UK,the legal system related to central government accounting and government accounting entity in UK,the institution who is in charge of setting central government accounting standards and regulations in UK,the contents of Government Financial Reporting Manual in UK,the financial report of central government departments in UK,the local government accounting management in UK,the whole of government financial reporting,and the information system supporting government accounting management.This paper summarizes the characters of government accounting management and puts forward some enlightenment about initiating government accounting reform in China.
出处
《会计研究》
CSSCI
北大核心
2007年第10期24-30,共7页
Accounting Research
