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xiaodui鐵桿木蟲(chóng) (著名寫(xiě)手)
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[求助]
急求!。。。。》g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(huì)翻譯,在這謝謝啦!以下是翻譯內(nèi)容: 如何引入權(quán)責(zé)發(fā)生制是政府會(huì)計(jì)改革面臨的一個(gè)基本問(wèn)題,也是當(dāng)前政府會(huì)計(jì)改革的熱點(diǎn)問(wèn)題。在借鑒國(guó)外權(quán)責(zé)發(fā)生制改革經(jīng)驗(yàn)的基礎(chǔ)上,走具有“中國(guó)特色”的權(quán)責(zé)發(fā)生制改革道路。 文章共分為四個(gè)部分。第一部分主要是針對(duì)我國(guó)政府會(huì)計(jì)核算基礎(chǔ)現(xiàn)狀分析,提出了收付實(shí)現(xiàn)制存在的局限性。第二部分是說(shuō)明我國(guó)政府會(huì)計(jì)引入權(quán)責(zé)發(fā)生制的必要性及可行性。第三部分提出我國(guó)政府會(huì)計(jì)引入權(quán)責(zé)發(fā)生制的具體方法。第四部分是提出我國(guó)政府會(huì)計(jì)權(quán)責(zé)發(fā)生制改革的難點(diǎn)與對(duì)策。在改革過(guò)程中,面臨著改革本身的經(jīng)濟(jì)成本較高,利益既得者的強(qiáng)大阻力,法律環(huán)境與監(jiān)督體系的缺失以及對(duì)政府現(xiàn)有財(cái)政體制和政府信息披露制度沖擊較大的難點(diǎn),針對(duì)這些難點(diǎn)提出了整合信息資源,搭建綜合信息系統(tǒng)處理平臺(tái),加強(qiáng)改革的意識(shí),建立健全相關(guān)的法規(guī)制度,完善政府信息公開(kāi)制度來(lái)推進(jìn)我國(guó)政府會(huì)計(jì)權(quán)責(zé)發(fā)生制改革的對(duì)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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