会计论文浅析我国政府会计权责发生制改革 大学毕设论文.doc

山东财经大学本科毕业论文( 设计) 题目: 浅析我国政府会计权责发生制改革学院会计学院专业会计学姓名李月指导教师万晓文山东财经大学教务处制二O一五年三月浅析我国政府会计权责发生制改革摘要改革开放的全面推进,让“中国奇迹”世界瞩目,而为了深入贯彻党的十八届三中全会精神,为全面深化改革助力,必须要加快建立起全国统一的经济核算体系,对全国和地方的财政收支状况进行有效监管,通过资产负债表的编制约束, 使得全国建立起权责明确,高效一体的综合财务系统,为国家预算管理提供坚实的信息支撑。国家日益关注财政预算和会计管理的科学进程,这表明我国政府对计量和报告政府资产负债情况的关注持续升温,认真贯彻落实党的十八届三中全会精神,不断推进在政府会计领域中权责发生制改革的浪潮。关键词:会计管理;权责发生制;收付实现制 Abstract As the reform and opening-up is prehensively, “ Chinese miracle ” has attracted great attention around the world; to thoroughly implement the party's spirit of the 3rd plenary session of the 18th mittee of munist and to provide assistance prehensive deepening reform, a unified national accounting system is necessarily to be built, so as to effectively monitor national and regional financial revenue and expenditure; through the establishment restraint of balance sheet, prehensive, effective and integrated nationwide financial system with clear responsibilities can be established, which can offer solid information support for national budget management. The nation pays close attention to the scientific progress of financial budget and accounting control, and it shows the increasing concern of our government on the measurement and report of the situation of government assets and liabilities; therefore, we should carefully carry out the party's spirit of the 3rd plenary session of the 18th mittee of munist, and continuously propel the trend of accrual basis reform in the field of government accounting. Key words : accounting control; accrual basis; cash basis 目录一、引言........................................................................................................................................... 1 二、我国政府会计权责发生制改革的意义.................................................................................... 1 (一) 满足公共受托责任对政府会计信息的更高要求............................................................ 1 (二) 提高财政管理水平,切实防范财政风险........................................................................ 2 (三) 适应我国经济社会可持续发展的需求..........