期刊文献+

政府财务会计与预算会计的适度分离与协调:一种适合我国的改革路径 被引量:72

Separating and Cooperating between Governmental Financial Accounting and Governmental Budget Accounting:A Suitable Reform Path in China
原文传递
导出
摘要 我国现有预算会计系统的局限性引发了理论界与实务界的改革诉求。理论研究者们希望通过引入西方国家的政府会计概念与企业会计中的应计制基础对我国现有预算会计系统进行改造,以便披露完整的政府财务状况与运营业绩等财务信息。然而,一味强调以政府会计取代预算会计,在政府会计系统中直接提高应计制运用的比重,又必将削弱会计系统的预算管理功能。本文借鉴了IPSAS第24号准则等规范的做法,分离并协调政府财务会计与预算会计系统,试图改变政府会计改革的两难局面。 The budget accounting system of China needs to be reformed because of its deficiencies. Researchers introduce the concept of Governmental Accounting in western countries and accrual basis to the budget accounting system of China, in order to disclosure integrated accounting information about financial conditions and operating achievement of governments. However, the introduction of governmental accounting system in western countries and accrual basis to China could impair the functions about budget management of accounting system. The thesis respectively restructures the governmental financial accounting system and budget accounting system based on IPSAS No 24, and chooses the accounting basis and reform objective on the two systems.
作者 张琦 程晓佳
出处 《会计研究》 CSSCI 北大核心 2008年第11期35-41,共7页 Accounting Research
  • 相关文献

参考文献10

二级参考文献9

  • 1陈峙维.我国政府公务会计应如何采用权责发生基础之研究.硕士论文[J].台湾大学会计研究所,1999,.
  • 2Buchanan, J M and Wagner, R E. 1977. Democracy in Deficit: The Political Legacy of Lord Keynes (Academic Press, Orlando,Florida).
  • 3Sunder, S. 1997. Theory of Accounting and Control (Southwest Publishing, Cincinnati, Ohio).
  • 4Arthur Andersen &Co.1986. Sound Financial Reporting in the U. S. Government (Arthur Andersen &Co, Chicago).
  • 5Chan, J L. 2002. Global government accounting principles.In Eichhom,P and Br?unig,D.(Eds), Public Management ,Accounting Standards and Evaluation Models (Nomos Verlag,Baden-Baden ),pp152 - 163.
  • 6Luder, K G. 1992. A contingency model of governmental accounting innovations in the political -administrative environment.Research in Governmental and Nonprofit Accounting,7,pp . 99 - 127.
  • 7Downs, A. 1957. An Economic Theory d Democracy (Hazper and Row, New York).
  • 8Chan, J L .and Rubin, M A. 1987. The role of accounting in a democracy and government operations. Research in Governmental and Nonprofit Accounting,3/B, pp. 3 - 27.
  • 9Rose- Ackerman, S. 1978. Corruption: A study in Political Economy (Academic Press, New York).

共引文献273

同被引文献431

引证文献72

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部