作　　者： (阮梓坪）; ;

机构地区： 五邑大学管理学院

出　　处： 《财会通讯（学术版）》 2007年第3期115-117,共3页

摘　　要： 本文从公共财政框架角度分析了会计管理面临转型的问题,探讨了建立适合公共财政要求的会计管理新模式。认为新型会计管理模式应是一个以各类组织单位为管理对象,以法制约束为基础、以政府行政管理为主、行业自律为辅,借助社会中介监督力量,多种管理形式并存的会计管理体系。 This paper analyzes the problems that accounting management reform faced with from the angle of public financial framework, and probes the new accounting management model which is suitable for the public financial needs ： 《 This paper considers that new model of accounting management is an accounting management system that should take various organizations as the management object; and take legal system restraint as foundation, take government administration primarily; accounting industry self-discipline as auxiliary; and resort to the social intermediary surveillance strength, multiple forms of accounting management can coexist.

关 键 词： 公共财政 会计行业 会计管理

领　　域： [经济管理—财政学]