公共管理改革对现行预算会计体系影响分析

我国政府公共管理改革已在财政体制改革、政府职能转变、事业单位改革等方面取得了显著成绩并逐步深化,肩负着履行公共预算管理职能的现行预算会计体系由于所处环境的变化,出现了运行操作不协调、不同步的艰难局面。以公共管理改革对现行预算会计体系环境变化为切入点,逐一分析各变化因素对现行预算会计体系造成的影响,探寻我国预算会计体系改革的方向,为我国现行预算会计体系向政府会计体系全面改革夯实了理论基础。

Public Management Reform of The Current System of Budget Accounting Impact Analysis

Our government public management reform had already achieved remarkable success and gradually deepened in the financial system reform,the transformation of government functions,institution reform and the operation of current budget accounting system shouldered with performing public budget management functions appeared not harmonious,and asynchronous difficult situation,and exposed problems was becoming increasingly obvious due to the environment changes,.Based on the existed budget accounting system environment change brought by the public management reform as the breakthrough point,the factors of change of existing budget accounting system were analyzed,and then the impact of budget accounting system reform of direction was explored,for providing the comprehensive reform ramming theoretical basis for our current budget accounting system.