摘要
现阶段,我国政府会计改革已进入到了深水区,众多专家学者结合国内外的相关经验,提出了包括采用基金会计核算法,重视资产及负债的确认、计量、记录等应对措施。作为政府会计改革最急需解决的问题之一——政府资产及负债如何精确得确认、计量、记录,政府在日常管理服务过程中的业绩如何确认已成为政府会计改革过程中必须逾越的一道鸿沟。本文通过引企业财务精细化管理理念于政府财务管理过程中,并通过分析政府财务精细化管理中的关键点,结合A政府机关的探索实践,拟对我国政府会计改革提出探索性的应对措施。
At the present stage, governmental accounting reform of China has entered into the abyssal region, many experts and scholars combining with the experience at home and abroad, and then come up with many measures, such as adopt Fund accounting method, attaches great importance to the confirmation, measurement and record of assets and liabilities. As one of the most urgent problems of governmental accounting reform, how to confirm, measure and record the government assets and liabilities accurately, how to affirm the management performance of the government has been an insurmountable poblem of government accounting reform. This article introduce enterprise financial fine management concept to government financial fine management, and through analyzing the key point of the government financial fine management, combing with the exploration of practice of a government, and try to put forward exploratory countermeasures of governmental accounting reform.
出处
《财务与金融》
2013年第4期29-34,共6页
Accounting and Finance
基金
浙江工商大学研究生科研创新基金立项作品
关键词
精细化财务管理
政府会计改革
基金会计
Refinement of Financial Management
Government Accounting Reform
Fund Accounting
作者简介
黄静，女，汉族，江苏太仓人，研究生在读，会计硕士，研究方向：会计理论与实务；上海市浦东新区航头镇航梅路，邮编：201316
