政府会计核算基础转变的探讨

摘    要

随着社会主义市场经济体制不断完善，政府职能的转换、财政体制改革的深化以及国际环境的不断变化，出现的一些问题也明显体现出我国政府会计以收付实现制为会计核算基础已经越来越不能适应当下环境的要求，其弊端逐步显现。我国政府会计核算基础由收付实现制转变为权责发生制这一改革迫在眉急。本文以政府会计核算基础，以收付实现制和权责发生制两者间的可比性作为切口点，提出现有政府会计的收付实现制的弊端，进一步探讨政府会计对其核算模式改革，描述收付实现制基础核算转变为权责发生制基础核算的必要性，最后对在改革进程中如何更快更好的建立健全以权责发生制为核算基础的政府会计提出相关建议。

关键词：政府会计 ；改革 ； 收付实现制 ；  权责发生制

Discusses the transformation 

of the government accounting basis

ABSTRACT

With the socialist market economy system constantly improve, transform government functions, financial system reform deepening and the changing international environment, also clearly reflects some problems of our country government accounting based on the accounting of cash accounting has been more and more can not adapt to the requirements of the present environment, disadvantages appeared gradually. Our country government accounting basis by the cash basis to accrual basis this reform is eyebrow. In this paper, the government accounting basis, comparability between cash accounting and accrual accounting both as a incision point, puts forward the disadvantages of the existing government accounting of accounting, further discussion of its government accounting accounting mode reform, from the necessity of cash basis to accrual basis, and the accrual basis in the reform process of the influence of government accounting in our country, finally points out that the accrual accounting is more suitable for the current economic situation in our country, can strengthen the cost management, so as to fully realize the value of the enterprise and competitiveness.

KEY WORDS:  Government accounting ; Reform ; Cash accounting method ; 

Accrual accounting

目  录

摘    要 I

ABSTRACT II

前言 1

1政府会计概述 1

1.1政府会计的概念 1

1.2政府会计的特征 1

2政府会计核算基础 2

2.1收付实现制 2

2.2权责发生制 2

2. 3收付实现制与权责发生制的比较 2

3我国政府会计核算基础转变的必要性 3

3.1不能揭示我国政府财政状况，提高透明度 3

3.2不能反映政府绩效全貌 4

3.3不利于政府防范债务风险 4

3.4难以满足我国政府会计报表使用者对会计信息的需求 5

4完善我国政府会计核算基础的相关措施 5

4.1建立完善健全的法制环境 6

4.2建立有效的政府会计财务报告制度 6

4.3制定适合政府会计相关的政府会计准则 7

4.4重视培养专门的政府会计人才 7

5总结 8

参考文献 9