公共财务管理与政府会计改革——以税务局为例摘 要公共财务管理与政府会计的关系早已被国内外的学者所关注并一直在研究。田雪峰、赵文保以公共财务管理学和政府会计学为基本理论,进行了公共财务与政府会计的理论分析,接着详尽地指出我国公共财务与政府会计的问题,最后从宏观与微观两方面提出了改进公共财务与政府会计的对策。如今，随着社会的不断发展，经济水平的不断提高，我国公共管理的规模也愈加庞大，政府会计难以进行如此庞大的计算，出现了资源浪费，财务管理漏洞百出等情况，因此本文从公共财务管理和政府会计两个方面出发，分析公共财务管理的优势和劣势，政府会计的优势和劣势，如何解决，将公共财务管理与政府会计改革紧密结合起来，借此提高两者的优势，这是本文的研究方向。论文首先分析公共财务管理与政府会计的关系，接着详细分析公共财务管理与政府会计的劣势，最后提出解决公共财务管理与政府会计的对策，利用政府会计改革让公共财务管理变得更好，减少不必要的损失与浪费。关键词：公共管理；政府会计； 问题；对策；改革IPublic Financial Management and Government Accounting ReformAbstractThe relationship between public financial management and government accounting has long been concerned and studied by scholars at home and abroad.Taking public finance management and government accounting as the basic theories, tian xuefeng and zhao wenbao made a theoretical analysis of public finance and government accounting, then pointed out the problems of public finance and government accounting in china in detail.Nowadays, with the continuous development of society and the continuous improvement of economic level, the scale of public administration in our country is becoming more and more huge, and it is difficult for government accounting to carry out such a huge calculation, there is a waste of resources and financial management is full of loopholes. Therefore, from the two aspects of public financial management and government accounting, this paper analyzes the advantages and disadvantages...
