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Essay代写范文

会计学Essay代写范文-政府会计

来源:网络整理 发布日期:2019-07-11 10:19 阅读: 作者:HotEssay 字数:12634字
文章导读:下面为大家整理一篇优秀的 essay代写 范文-The government accounting,供大家参考学习,这篇论文讨论了政府会计。根据国际会计准则委员会的相关规定,政府会计即指用于确认、计量、记录和报告政府和事业单位财务收支活动及其受托责任的履行情况的会计体系。政府会计与企业财务会计的核算方法大致相同,均需要对财务信息进行核算,进而出具财务报告。与企业财务会计所不同的...
  下面为大家整理一篇优秀的essay代写范文-The government accounting,供大家参考学习,这篇论文讨论了政府会计。根据国际会计准则委员会的相关规定,政府会计即指用于确认、计量、记录和报告政府和事业单位财务收支活动及其受托责任的履行情况的会计体系。政府会计与企业财务会计的核算方法大致相同,均需要对财务信息进行核算,进而出具财务报告。与企业财务会计所不同的是,政府会计核算的主体是政府单位,客体是其行政部门的业务活动,主要有政务活动、商业活动以及信托代理活动三类。

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  The current government accounting system in China is formed by the impact of the centralized Treasury collection and payment system on the general financial budget accounting and administrative unit accounting,and tends to take the one-level government as the center to calculate the overall government financial status and revenue and expenditure results,but has not yet established the government accounting system based on the accrual basis.Government accounting reform is an important part of financial reform,therefore"the central committee of the communist party of China on comprehensively deepen reform certain major issue decision"proposed that we should establish the maximal budget balance mechanism,the accrual basis of government financial reporting system,reasonable specification of the central and local government debt management,and risk early warning mechanism.
  我国现行的政府会计制度是由国库集中收付制度对一般财务预算会计和行政单位会计的影响而形成的,倾向于以一级政府为中心来计算整体治理。财政状况和收支成果,但尚未建立以权责发生制为基础的政府会计制度。政府会计改革是金融改革的重要组成部分,因此《中共中央关于全面深化改革若干重大问题的决定》提出,要建立最大预算平衡机制,建立政府会计改革的权责发生制。耳鼻喉财务报告制度,中央和地方政府债务管理的合理规范,风险预警机制。
 
  According to the relevant provisions of the international accounting standards board,government accounting refers to the accounting system used to confirm,measure,record and report the financial income and expenditure activities of the government and public institutions and the performance of their fiduciary responsibilities.The accounting methods of government accounting and enterprise financial accounting are roughly the same,both of which require accounting of financial information,and then issue financial reports.Different from enterprise financial accounting,the subject of government accounting is the government unit,and the object is the business activities of its administrative department,mainly including government affairs activities,commercial activities and trust agency activities.
  根据国际会计准则委员会的有关规定,政府会计是指用于确认、计量、记录和报告政府和公共机构的财务收支活动和财务收支状况的会计制度。EIR信托责任。政府会计和企业财务会计的会计核算方法基本相同,都要求对财务信息进行会计核算,然后出具财务报告。与企业财务会计不同,政府会计的主体是政府部门,其对象是行政部门的业务活动,主要包括政府事务活动、商业活动和信托代理活动。
 
  According to the guidance of the ministry of finance,the national government accounting system reform framework has been basically determined,the original financial integration financial system will soon become a history.As of January 1,2019,the latest government accounting standards system will be fully implemented in all levels of the country's administrative institutions,according to a circular on implementing the accounting standards system released by the ministry of finance.
  根据财政部的指导,国家政府会计制度改革框架已经基本确定,原有的金融一体化金融体系将很快成为历史。根据财政部发布的《关于执行会计准则制度的通知》,自2019年1月1日起,国家各级行政机关将全面执行最新的政府会计准则制度。
 
  There are still two basic accounting methods for government accounting,the accrual basis and the cash basis.According to the provisions of article 17 of the accounting system for administrative units,accounting is based on the cash basis,the accounting basis adopted by administrative units is the cash basis,and the accounting standard adopted by enterprises is the accrual basis.Both accounting systems have their own characteristics and advantages and disadvantages.
  政府会计仍然有两种基本的会计方法:权责发生制和现金基础。根据《行政单位会计制度》第十七条的规定,会计核算以现金为基础,行政单位采用的会计基础为现金基础,企业采用的会计准则为权责发生制基础。两种会计制度都有各自的特点和优缺点。
 
  In the 1970s,western capitalist economies entered a period of stagnation,resulting in slow production growth and severe inflation.To get rid of stagnation of fiscal woes,enhances the working efficiency of the government and the international competitiveness,the western developed countries have carried on the reform of administrative institutions,affected by the relevant countries for their respective government accounting accounting and supervision has made the adjustment and improvement,they used a similar to the accrual basis of accounting of finance affairs of company to identify its financial activities,in order to better accounting economic activities of the government.It is understood that the UK,the United States,France and other member countries of the organization for economic cooperation and development have more or less carried out the reform of government accounting.From the background of government accounting reform in western countries,we can know that the coming of a movement is bound to be accompanied by the victory of a revolution.Therefore,in the world economy into the industrial transformation and industrial redistribution environment,accelerating the reform of government accounting in China has been imminent.
  70年代,西方资本主义经济进入停滞期,导致生产增长缓慢,通货膨胀严重。为了摆脱财政困境的停滞,提高政府的工作效率和国际竞争力,西方发达国家进行了受有关国家影响的行政机构改革,对各自的政府会计核算进行了改革。会计和监督进行了调整和完善,他们采用了类似权责发生制的财务会计基础来识别公司的财务活动,以便更好地进行政府的会计经济活动。据了解,英国、美国、法国等经济合作与发展组织成员国都或多或少地进行了政府会计改革。从西方国家政府会计改革的背景来看,一场运动的到来必然伴随着一场革命的胜利。因此,在世界经济进入产业转型和产业再分配的环境中,加快我国政府会计改革迫在眉睫。
 
  Internationally,countries have gradually realized the deficiency of the cash accounting system in the long practice,so in the application of government accounting,they began to pay attention to the accrual accounting system.The government accounting models and their characteristics of the three countries,the United States,Britain and France,can clearly see their characteristics,for China's government accounting reform provides a certain reference direction.
  国际上,各国在长期的实践中逐渐认识到了现金会计制度的不足,因此在政府会计的应用中,各国开始重视权责发生制。美国、英国和法国这三个国家的政府会计模式及其特点,可以清楚地看到它们的特点,为我国政府会计改革提供了一定的参考方向。
 
  Since the 21st century,China's rapid economic development,the principal contradiction in our country is from the people's increasing material and cultural demand with the contradiction between the backward social production into the good life is people's increasing needs and not balance the contradiction between the inadequate development,the functions of the government and the public need to further strengthen financial information.Therefore,it is necessary to learn from the experience of other countries to strengthen our government accounting reform.
  21世纪以来,我国经济的快速发展,主要矛盾是由人民日益增长的物质文化需求与落后的社会生产之间的矛盾,转化为人民日益增长的生活需要与不平衡的矛盾。在发展不足、政府职能与公众职能之间,需要进一步加强财务信息。因此,有必要借鉴国外经验,加强我国政府会计改革。
 
  In order to more comprehensively and systematically reflect the economic situation of the government in the accounting,the United States USES the fund accounting model to separate the government's collection and use of assets and liabilities from other resources.Britain is a country where the government accounting reform is quite thorough.After more than ten years of continuous improvement,it has created an accounting path suitable for its own national financial development.France's government accounting reform was relatively late.On the basis of learning from the experience of other countries,the French government integrated the two accounting systems to form a separate accounting system for budget,finance and cost,which is quite unique in France.The reform of administrative sector accounting in three developed countries shows its characteristics from different angles.
 
  The government accounting reform in the United States,Britain and France has a general impact on the whole industry,and also has a significant impact on the government accounting reform in China.We should draw on its successful experience and promote our government accounting reform.Of course,any experience is to better improve themselves,summarize their own way.As a result,we also should have its own way of reform,such as the regulations of the state formulates perfect laws and regulations of system as guarantee,adhere to the proposed accounting system with Chinese characteristics,and constantly improve,and coupled with the corresponding reform measures suited to their national government financial conditions,continuously grope and attempt to make reform path more walk more suitable.
 
  For a long time,China has been implementing the cash system with the budget as the core,and the national economy is reflected by the implementation of the budget.The statements of government departments only highlight the actual income and expenditure,without considering the matching relationship between actual income and expenses.This is only the result of budget implementation,rather than the actual financial information of the current period.All administrative institutions are only connected by common assets,and there is no common accounting standard and rule to restrict them.As a result,these common assets are neglected,resulting in the loss of national property,and the government's accounting cannot be truly transparent.
 
  In October 2015,the ministry of finance issued the"government accounting standards-basic principles",announced that since January 1,2017,our country government accounting would consist of a dual mode,the budget,accounting and financial accounting with the use of cash accounting and accrual accounting and apply double standards,government accounting entity statements required by the government final report and financial report the two reports.In general,the new accounting system will focus on four"double",namely,"double function","double basis","double report"and"double entry",among which"double function","double basis"and"double report"are the goals to be achieved by the reform,and"double entry"is the specific practical operation requirements.
 
  Budget accounting mainly reflects and supervises the implementation of budget revenue and expenditure on the basis of cash basis.Financial accounting,on the basis of accrual basis,mainly reflects and supervises the financial status,operation status and cash flow of government accounting subjects.Two different accounting methods have different basis and functions,and finally form different statements.Therefore,the separation of budget accounting and financial accounting,budget execution information and financial information,final account report and financial report needs to be reflected through 5+3 accounting elements.
 
  In the government accounting of the same accounting system,budget accounting elements and financial accounting elements coordinate with each other,conduct parallel bookkeeping,final accounts report and financial report supplement each other,prepare difference adjustment table,so as to jointly reflect the budget execution information of the government accounting subject.Among them,parallel accounting requirements require that cash receipts and expenditures,which will be included in budget management,should be carried out budget accounting when financial accounting is adopted,while other businesses only need financial accounting.
 
  The ministry of finance recently issued the notice on implementing the accounting standards system,which outlined the general framework and blueprint for the accounting reform of the Chinese government.The scope defined in the content covers all the elements that need accounting,namely,the implementation of 5+3 accounting elements.Relevant government accounting reform notices,laws and regulations have also been issued,the further reform of government accounting has entered a comprehensive new stage.Government accounting reform is a political task,so on the basis of learning from international experience and summarizing the existing experience,the relevant departments need to speed up the release of government accounting specific standards system,application guidelines;At the same time,government officials are required to comply with all requirements,implement the reform of government accounting,enhance the transparency of government information,and accept Suggestions and opinions from all walks of life with an open mind.
 
  In the 21st century,with the rapid development of national economy,the original government accounting mode has become more and more difficult to adapt to the development of society.Therefore,based on the national conditions,it is particularly necessary to establish and develop the government comprehensive financial reporting system based on accrual accounting.China's government accounting reform can promote the management of the assets and property of administrative departments,at the same time,it can strengthen the prevention and control of capital risks,and make the information of assets and debts of our administrative organs more standardized and more open and transparent.The introduction of new standards and systems,coupled with the operation of the reform pilot,is bound to make the government accounting reform more smoothly.

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