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xiaodui鐵桿木蟲 (著名寫手)
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[求助]
急求。。。。!翻譯摘要,謝謝啦
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由于老師布置的作業(yè),很專業(yè),不是很會翻譯,在這謝謝啦!以下是翻譯內容: 如何引入權責發(fā)生制是政府會計改革面臨的一個基本問題,也是當前政府會計改革的熱點問題。在借鑒國外權責發(fā)生制改革經(jīng)驗的基礎上,走具有“中國特色”的權責發(fā)生制改革道路。 文章共分為四個部分。第一部分主要是針對我國政府會計核算基礎現(xiàn)狀分析,提出了收付實現(xiàn)制存在的局限性。第二部分是說明我國政府會計引入權責發(fā)生制的必要性及可行性。第三部分提出我國政府會計引入權責發(fā)生制的具體方法。第四部分是提出我國政府會計權責發(fā)生制改革的難點與對策。在改革過程中,面臨著改革本身的經(jīng)濟成本較高,利益既得者的強大阻力,法律環(huán)境與監(jiān)督體系的缺失以及對政府現(xiàn)有財政體制和政府信息披露制度沖擊較大的難點,針對這些難點提出了整合信息資源,搭建綜合信息系統(tǒng)處理平臺,加強改革的意識,建立健全相關的法規(guī)制度,完善政府信息公開制度來推進我國政府會計權責發(fā)生制改革的對策。 |

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How to introduce accrual basis accounting is a basic problem and hot topic of government on accounting reform. Based on the reform experience overseas, we shall develop it with Chinese characteristics. The paper is divided into four parts. Part one is mainly about analyzing the current circumstance and coming up with the limits of cash basis. Part two list the necessity and feasibility to implement the accrual basis in China. Part three put forward specific methods to introduce the accrual basis. Part four point out the difficulties in this work and its countermeasures. In the process of the reform, there are many problems like high economic cost and obstacles from vested interests winners, deficiency in legal environment and supervision system, and difficulties in present financial system and government finance information disclosure system. In order to against these difficult points and to advance the reform, we should combine the information source, form a comprehensive information procession platform, enforce the consciousness of reform, establish the perfect laws and regulations system, improve information publicity legal system. . Key Words: limits, feasibility, China, system, paper |

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