会计财务管理-我国政府会计制度改革问题研究.docxVIP

“一带一路”背景下我国政府会计制度改革问题研究 摘要 随着我国经济的不断发展，政府原有的会计制度已经不符合当今社会多领域发展的要求。以此为前提，政府对我国会计制度进行了全面而深化的改革。每一次财政改革，都为我国经济飞速发展带来新的活力。而作为我国财政改革的一个重要组成部分，政府会计制度的改革俨然成为目前的社会热点。2013年习主席提出了中国丝绸之路区域发展战略要以“一带一路”为标准，此提议的首要目标是为建立丝绸之路经济带和21世纪海上丝绸之路。可以说“一带一路”的实施对我国整体经济的发展、对外开放政策的实行都是非常有利的，战略意义非常明显。怎样成功的对我国的政府会计制度改革进行快速推进，加强与国际间的信息交流与合作，对世界经济的发展也会产生一定的影响，也是“一带一路”战略实施的重点。本篇论文以“一带一路”战略实施作为基础，首先分析了政府会计制度改革的必要性，然后指出了政府会计制度存在的问题，最后提出了具体的解决对策。 关键词：一带一路；政府会计；会计改革 Abstract In 2013， the Party Central Committee with Comrade Xi Jinping as the general secretary put forward two major initiatives to build the Silk Road Economic Belt and the maritime Silk Road in twenty-first Century, and constituted the regional development strategy of Chinas Silk Road with the one belt and one road as its main content. It can be said that the implementation of one belt and one road is very beneficial to Chinas overall economic development and the implementation of the policy of opening to the outside world, and its strategic significance is very obvious. How to promote the reform of our government accounting system successfully, and strengthen information exchange and cooperation with the world, will also have a certain impact on the development of the world economy. It is also the focus of the implementation of the strategy of one belt and one road. Based on the implementation of the strategy of one belt and one road， this paper first analyzes the necessity of the reform of the government accounting system, then points out the problems existing in the government accounting system, and finally puts forward some concrete countermeasures. Key Words：Government accounting; Accounting reform; Belt and Road 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract 1 引 言 1 一、相关理论概述 2 （一）政府会计的定义 2 （二）政府会计的组成 2 （三）政府会计制度的定义 3 二、政府会计制度改革内容及现状 4 （一）政府会计制度改革的主要内容 4 1.会计制度的整合统一 4 2.会计核算模式的转变 4 3.会计核算内容产生变化 4 4.财务报告采用双报告体系 4 （二）政府会计制度改革现状 5 三、“一带一路”背景下我国政府会计制度改革的必要性 5 （一）政府会计制度改革是政府职能转换的需要 5 （二）政府会