关键词: 代际公平,财政可持续发展,政府会计改革,权责发生制

Abstract: Intergenerational equity and fiscal sustainable development have very important ethical connotations, but the current budget accounting has some defects in reflecting intergenerational equity and fiscal sustainable development. Therefore, in order to achieve the objectives of governmental accounting reform, we have to start from correction of the angle of intergenerational externalities, introduce the asset/liability view and the accrual system, reform the government debt and pension accounting system, compile intergenerational report, provide the relative information about intergenerational equity and fiscal sustainable development, and improve the supporting systems of laws and regulations.

Key words: intergenerational equity; fiscal sustainable development; governmental accounting reform; accrual system