【作者】 于海杰；

【导师】 岳泽军；

【作者基本信息】 东北林业大学 ， 会计学， 2004， 硕士

【摘要】 我国现行的预算会计制度是1998年1月1日正式实行的，虽然与原预算会计制度相比，会计核算体系更加系统，会计核算方法更加科学，会计信息更加具有可比性，财务报告内容更加完整。但是随着政府职能的转变、行政事业管理体制的改革、经济体制的改革、以及在财政预算管理制度方面进行了一系列的改革，现行的预算会计越来越不能满足经济和社会发展的需要，主要表现在：现行预算会计体系不合理；收付实现制预算会计基础存在一定的局限性；会计报告信息不够完整等方面。 本文针对我国现行预算会计制度中存在的问题及不足，提出应充分借鉴国外经验，界定我国的预算会计体系，并应向政府会计体系靠拢。在预算会计核算基础改革方面，本文在通过仔细研究两个典型国家新西兰和加拿大的权责发生制改革过程及成效的基础上，指出了几点我国可以借鉴的两国改革的经验。在建立我国政府财务报告制度方面，通过分析美国的政府财务报告制度，得到启示。应建立和完善我国政府财务报告体系，使我国预算会计改革既要与国际惯例接轨又不乏中国特色。更多还原

【Abstract】 Our country’s current budget accounting system was formally implemented on January 1, 1998, though compared with original budget accounting system, The new one’s accounting calculative system is more systematic, the new one’s accounting calculative method is more scientific, the new one’s accounting information is more comparable, the new one’s content of the financial report is more intact. But with the governmental functions changing, the managing system’s reforming of the administration and enterprise, the economical system’s reforming and a series of reforms of financial budget’s administrant system, The current budget accounting can’t satisfy the needs of economy and social development, Show mainly: The current budget accounting system is unreasonable; cash basis has certain limitation; The financial report’s information is not intact, and so on.Directing against the questions and deficiencies that exist in our country’s current budget accounting system, the author proposed that we should use external experience for reference, define the budget accounting system of our country, should draw close to the governmental accounting system also. On the reforming of the budget accounting calculative basis, through carefully studied the Zelanian and Canadian accrual basis’s reforming course and the effects, the author have pointed out the experience of the two countries’ reforming that our country can use for reference. In establishing the system of governmental financial report, through analyzing the American governmental financial reporting system, the author got enlightenment. We should set up and perfect our governmental financial report system, make our country’s budget accounting reform not only according with the international practice but also having Chinese distinct characteristics.更多还原