I题目： 我国政府会计权责发生制 改 革的研究 摘要针对中国会计日益向全球水平靠拢的进程里，公司有关的审计规则也不断的改进，但行政部门的审计工作进行的背景有了巨大的改变。所以，行政部门的审计工作一定即将发生一场重大的变革，从而显示不同于以往的成长态势。论文将就不同方面来研究中国行政部门会计变革形势。第一部分介绍了我国政府会计收付现制的成因。第二部分先介绍国内有关政府会计具体情况，并且从不同角度来介绍引入权责发生制，依次是关于这一机制现阶段情况的介绍、引入权责发生制的制约条件以及对于引入权责发生制的对策以及建议。第三部分综合了上文的深刻思考并指出中国行政部门会计变革的发展态势，这一部分的关键在于介绍了有关预算会记机制和权责发生制的相关内容。关键词：政府会计 收付实现制 权责发生制 改革趋势IIDiscussion on government accounting reform in China abstractIn the process of accelerating accounting internationalization in China, the enterprise accounting standard system has been improved, and the operating environment of government accounting has changed a lot. Therefore, the government accountant must face a profound reform, and will present a new development trend. This paper expounds the reform tendency of government accounting in three parts. The first part introduces the origin of the accounting system of the government. The second part, first of all, this paper expounds the relevant contents of government accounting in our country, and part three expounds the accrual basis was introduced into our country government accounting is analyzed respectively introduce the present situation of the accrual basis of analysis, the introduction of accrual restriction conditions, and countermeasures and Suggestions for the introduction of accrual accounting. The third part in making the above discussed on the basis of the trend of government accounting reform in China is put forward, which expounds the change of budget...
