Page 9 - 新时期财务会计理论创新与发展
P. 9
目 录
CONTENTS
第一章 新时期政府会计制度的创新 ······················································· 1
第一节 政府会计改革成果 ····························································· 1
第二节 政府会计制度的创新变化与新旧制度衔接 ······························12
第三节 新《政府会计制度》创新解读 ·············································16
第二章 新政府会计制度改革的影响 ······················································23
第一节 新政府会计制度主要内容及重大创新 ····································23
第二节 新制度会计核算方式的主要变化及影响 ·································29
第三节 新政府会计制度下的会计工作的开展 ····································33
第三章 政府财务报告体系 ··································································39
第一节 “双基础”政府财务报告编制、审计与应用 ···························39
第二节 “二元”结构下政府综合财务报告分析体系研究 ·····················43
第三节 数字治理视角下政府综合财务报告分析指标体系构建 ···············48
第四节 推行权责发生制下政府报告体系的原因、历程及制约因素 ·········53
第五节 政府单位双功能会计核算体系及财务报告体系研究 ··················57
第四章 政府绩效评价体系 ··································································63
第一节 政府绩效评价体系基本原则 ················································63
第二节 政府绩效评价存在的问题策略 ·············································66
第三节 第三方机构参与政府绩效评价路径 ·······································73
第四节 绩效评价视域下的政府会计体系构建 ····································84
第五节 地方政府财政运行综合绩效评价体系 ····································96
第六节 服务型政府绩效评价体系构建及其应用 ······························· 103
第五章 新时期下事业单位财务会计管理 ·············································· 111
第一节 财务会计内部控制措施 ···················································· 111
