On Relationship between Public Financeand Government Accounting
- 管理学院－已发表论文 
公共财政和政府会计因公共受托责任而联系起来。公共财政的职能本质上是政府要承担的公共责任,而政府会计就是对公共受托责任完成过程及其结果的认定、计量和报告。完善的政府会计理论与实务、健全的公共财政职能都是良好的公共治理的关键因素。政府会计系统为公共财政管理提供的基础技术,政府会计提供的信息也为公共财政管理目标的实现服务。在我国,建立与社会主义市场经济体制相适应的公共财政体制必然要求改革现有政府会计体系,这是公共财政职能不断发展变化从而公共受托责任发展变化的要求,是建立良好的公共治理结构的要求,是完善公共财政管理的要求。Public accountability is a bridge between public finance and government accounting. Assuming public accountability is the function of public finance, and government accounting is the assertion, measurement and communication of the process of the discharge of public accountability. Reasonable theories and practices of government accounting and public finance are both key elements of sound public governance structure. Government accounting systems also provide basic skills for public financial management. The information from government accounting also serves to the realization of public financial management's objectives. In our country, it is necessary to reform the existing government accounting system to construct a public finance system seasoned with market economy, which is required by changes of public finance function and in turn changes of public accountability, also by building up sound public governance structure and perfecting public financial management.