政府会计二元结构体系中的概念框架研究 |
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引用本文:曹越,伍中信.政府会计二元结构体系中的概念框架研究[J].财经理论与实践,2012,(4):57-61 |
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中文摘要:我国理论界已达成“政府会计由预算会计和财务会计两大相对独立的系统构成”的新共识。政府会计二元结构格局的形成决定了人们迫切需要运用二元结构思维重新考究政府会计概念框架的构建,以指引即将展开的政府会计改革。二元结构新理念可以融入政府会计目标、政府会计核算对象与适用范围、政府会计主体、政府会计信息质量特征、政府会计核算基础与计量属性、政府会计要素、政府财务报告等概念框架及其表现形式之中,进而形成新的政府会计概念框架体系。 |
中文关键词:预算会计 财务会计 政府会计 概念框架 |
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A Study on the Dual-Structured Concept Framework in Chinese Government Accounting System |
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Abstract:There is a new consensus in theorists that government accounting should be constituted of budget accounting and financial accounting by two relatively independent systems, which should be a guild to the coming government accounting reform. The dual structured concept should be embodied into the aim, the objects, the applicable scope, entitles, qualitative characteristics of information, accounting basis and measurements, government accounting elements, government financial reports and so on. |
keywords:Budget accounting Financial accounting Government accounting Concept framework |
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