| 政府资产会计的政策选择——以美国联邦政府为例 |
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| 引用本文： | 李元.政府资产会计的政策选择——以美国联邦政府为例[J].经济管理,2008(15). |
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| 作者姓名： | 李元 |
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| 作者单位： | 南开大学商学院; |
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| 基金项目： | 南开大学2007年度文科创新基金项目“预算会计改革进程中政府会计的模式构建及其比较制度分析”(NKC0701)。 |
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| 摘 要： | 本文在准确理解和把握政府运营环境与企业运营环境本质差异及其对政府会计活动影响的基础上,以美国联邦政府为例,对政府资产会计的主要政策选择问题及五大主要关系维度展开了分析。
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| 关 键 词： | 会计政策维度 受托责任 成本效益 |
On the Government Asset Accounting Policy:Case Studying on the American Federal Financial Accounting |
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| LI Yuan.On the Government Asset Accounting Policy:Case Studying on the American Federal Financial Accounting[J].Economic Management,2008(15). |
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| Authors: | LI Yuan |
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| Institution: | LI Yuan (School of Business,Nankai University,Tianjin,300071,China) |
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| Abstract: | High quality information of government resource assuming and consequent assets position are necessary to improve government performance accounting and intensify accountability,and the choice of accounting policy about assets measuring,recognizing and reporting become the focus of government accounting practice,This paper analysis the key dimensions of accounting p61icy about American Federal Government assets accounting to provide reference to be used by other countries. |
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| Keywords: | accounting policy dimensions accountability cost-benefit trade-off |
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