请将下面一段翻译成英文

来源:百度知道 编辑:UC知道 时间:2024/05/14 10:29:33
目前我国的会计体系包括企业会计和预算会计,我国现行的政府预算会计以收付实现制为基础。随着预算会计环境的变化, 现行政府会计的核算基础存在着不能适应财政体制改革的需要,没有全面反映政府的资金运动,与当前的财政预算管理和改革不相适应;不能从财务的角度全面反映政府的财务状况,在防范财政负债风险方面存在严重的缺陷,无法体现政府的“隐性债务”;不能向公众和监督部门提供更多的政府会计信息;不利于与国际惯例比较研究,间接导致政府效率低下等诸多问题。本文探讨了各国政府会计引入权责发生制的动因,权责发生制是建立现代政府管理体制的必然要求,文章对反对意见做了研究,得出了必须对我国现行预算会计制度进行改革的结论。提出了在正确处理好几个关系的前提下分步推进政府预算和会计改革。

Accountancy's system of our country includes a business enterprise accountancy and budget an accountancy currently, our country the current budget accountancy of government take accepting to pay realization system as foundation.Along with budget accountancy the variety of the environment, current accountancy of the government check foundation to exist the demand that can't adapt a public finance system reform, didn't reflect governmental funds sport completely, and current public finance budget the management and reform don't went with in response to;Can't reflect governmental financial standing completely from the angle of finance, in the aspects of guarding against a public finance liabilities risk the existence serious blemish, can't body now governmental"recessiveness obligation";Can't provide more government accountancy's informations toward the public and the direct section;Disadvantage in research with international usual practice com