[1]焦爱华,吴 浩.对政府会计制度改革的几点思考[J].江苏水利,2020,(增刊2):79-80+84.
　JIAO Aihua,WU Hao.Some thoughts on the reform of government accounting system[J].JIANGSU WATER RESOURCES,2020,(增刊2):79-80+84.
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对政府会计制度改革的几点思考()
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《江苏水利》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2020年增刊2
页码:
79-80+84
栏目:
水利工程管理
出版日期:
2021-01-30

文章信息/Info

Title:
Some thoughts on the reform of government accounting system
文章编号:
1007-7839(2020)S2-0079-02
作者:
焦爱华1; 2;  吴 浩1; 2
1.江苏省水利工程建设局, 江苏 南京 210029; 2.江苏省太湖治理工程建设管理局, 江苏 常州 213000
Author(s):
JIAO Aihua1; 2;  WU Hao1; 2
1.Water Conservancy Project Construction Bureau of Jiangsu Province, Nanjing 210029, China; 2.Jiangsu Province Taihu Governance Project Construction Administration, Changzhou 213000, China
关键词:
会计制度;  改革;  政府治理
Keywords:
accounting system;  reform;  government governance
分类号:
F810.6
文献标志码:
B
摘要:
“天下未乱计先乱,天下欲治计乃治”。政府会计天然具有国家治理效应,因此政府会计改革有别于以往财政系统内的专业性改革,是顺应历史发展的全局性改革,将对政府治理理念产生极大冲击,并为提升政府治理能力提供关键保障。
Abstract:
"The chaos of accounting or audit will inevitably lead to the chaos of national governance; To govern a country, accounting or audit should be governed first". Government accounting naturally has the effect of national governance, so government accounting reform is different from the previous professional reform in the financial system. It is an overall reform in line with the historical development, which will have a great impact on the concept of government governance and provide a key guarantee for improving the ability of government governance.

备注/Memo

备注/Memo:
收稿日期:2020-09-16
作者简介:焦爱华(1967—),女,本科,高级经济师,主要从事水利工程财务管理工作。
更新日期/Last Update: 2020-12-30