| 基于和谐公共财政理念的政府管理会计体系构建 |
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| 引用本文： | 张钢. 基于和谐公共财政理念的政府管理会计体系构建[J]. 山西财政税务专科学校学报, 2008, 10(3): 9-12 |
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| 作者姓名： | 张钢 |
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| 作者单位： | 湘潭大学,湖南湘潭,411105 |
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| 摘 要： | 以和谐公共财政的理念为指导,建立政府管理会计,加强对公共财政监督管理和绩效反映,能有效改进政府会计体系,体现了和谐公共财政制度安排的要求。
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| 关 键 词： | 和谐公共财政 政府管理会计 构建 |
Based on the Concept of a Harmonious Public Finances Management Accounting System of Government |
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| ZHANG Gang. Based on the Concept of a Harmonious Public Finances Management Accounting System of Government[J]. Journal of Shanxi Finance and Tax College, 2008, 10(3): 9-12 |
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| Authors: | ZHANG Gang |
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| Affiliation: | ZHANG Gang(Business School of Xiangtan University,Hunan Xiangtan 411105,China) |
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| Abstract: | We believe that the public finances so as to the concept of harmony as a guide,the establishment of the management accounting,strengthen supervision and management of public finances and the performance can effectively improve the government accounting system,embodies the harmonious arrangements for the public finance system requirements. |
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| Keywords: | harmonious public finances the government management accounting the government management accounting system |
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