| 债务危机背景下中国政府会计改革的思考 |
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| 引用本文： | 李秀玉,李朝阳. 债务危机背景下中国政府会计改革的思考[J]. 中国行政管理, 2012, 0(4): 53-56 |
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| 作者姓名： | 李秀玉 李朝阳 |
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| 作者单位： | 山东财经大学(筹)会计学院;国务院机关事务管理局资产管理司 |
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| 摘 要： | 金融危机的爆发使得各国财务风险加大,债务危机频繁,各国亟需进行深层次的政府会计改革,以应对这种变化。本文对我国现行的预算会计体系进行分析,查找存在的问题并探究其存在的原因,并借鉴美国政府会计改革的经验,结合我国国情,提出我国政府会计改革的建议。
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| 关 键 词： | 财务风险 政府会计 权责发生制 |
Research on Chinese Reform of Governmental Accounting under the Background of Sovereign Debt Crisis |
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| Li Xiuyu , Lecturer at Shandong University of Finance and Economics,Jinan,;Li Zhaoyang. Research on Chinese Reform of Governmental Accounting under the Background of Sovereign Debt Crisis[J]. Chinese Public Administration, 2012, 0(4): 53-56 |
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| Authors: | Li Xiuyu , Lecturer at Shandong University of Finance Economics,Jinan, Li Zhaoyang |
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| Affiliation: | , at Government Offices of the State Council Admin,tration.Beijing 100017 |
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| Abstract: | Global financial crisis,make the government’s financial risk larger,Sovereign Debt Crisis is happening with increasing frequency,Countries require further reform on government accounting urgently in response to this change.This article analys the current budget accounting system in China,find the existed problems and research on their causes,reference to the experience of United States Government accounting reform,and combined with the characteristics of China’s national conditions,make recommendations for reform of governmental accounting. |
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| Keywords: | financial risk government accounting accrual basis |
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