【摘要】 政府会计目标和我国会计环境决定了不同核算基础的预算会计与财务会计将长期并存,成为政府会计的两翼。论文揭示了我国政府预算会计与财务会计结合的必要性,探讨了政府预算会计与财务会计结合的方式,建议建立两个相对独立的会计核算系统,并从会计主体、会计要素、会计报表的界定以及两系统建设与协调的配套措施等方面,将政府预算会计和政府财务会计进行协调和整合。更多还原

【Abstract】 Government accounting objectives and accounting environment in our country determine that budget accounting and financial accounting which have different accounting basis will coexist for a long time,and will turn into two flanks of government accounting. This article aims to reveal the necessity of the combination of budget accounting and financial accounting,explores the combination methods of government budget accounting and financial accounting,suggests the establishment of two relatively independent accounting systems. This article will also work out the efforts that impel government budget accounting and government financial accounting to coordinate and integrate,for instance,defining accounting entities,accounting elements,accounting statements,putting forwards some supporting measures for constructing and coordinating the two systems,etc.更多还原