| 政府会计改革与发展 |
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| 引用本文： | 王建华.政府会计改革与发展[J].嘉兴学院学报,2006,18(Z1):58-61. |
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| 作者姓名： | 王建华 |
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| 作者单位： | 嘉兴学院会计学院,浙江,嘉兴,314001 |
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| 摘 要： | 分析了我国政府会计存在的问题,借鉴了国际政府会计的改革与实践,结合我国建设社会主义公共财政的实际情况,提出了未来我国政府会计改革的措施.
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| 关 键 词： | 政府会计 权责发生制 公共财政 收付实现制 |
| 文章编号： | 1008-6781(2006)S1-0058-04 |
| 修稿时间： | 2006年6月20日 |
Reform and Development of Governmental Accounting |
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| WANG Jian-hua.Reform and Development of Governmental Accounting[J].Journal of Jiaxing College,2006,18(Z1):58-61. |
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| Authors: | WANG Jian-hua |
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| Abstract: | This paper analyzes some problems existing in the current governmental accounting of our country and adopts the reform experience from some major developed countries. Accordingly, in the light of the practical conditions of building socialist public finance in our country, this paper provides some measures for reforming china's governmental accounting in future. |
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| Keywords: | government accounting accrual basis public finance cash basis |
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