| 关于我国政府会计假设与前提的思考 |
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| 引用本文： | 胡志勇. 关于我国政府会计假设与前提的思考[J]. 上海立信会计学院学报, 2011, 25(2) |
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| 作者姓名： | 胡志勇 |
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| 作者单位： | 集美大学财经学院,福建厦门,361021 |
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| 摘 要： | 从计划经济时期起至今,我国政府会计并不重视会计假设与前提。这其中的原因与我国政府产权关系、财政类型及宪政水平有着密切的关联。我国政府产权关系的变迁、公共财政制度改革及宪政水平的提高引发了人们对政府会计假设与前提的关注。我国政府会计应引入规范性的假设与前提,并从政府会计制度安排上充分重视会计假设与前提。
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| 关 键 词： | 政府会计 政府产权关系 公共财政改革 宪政 会计假设与前提 |
Thoughts on the Assumptions and Hypothesis of Chinese Government Accounting |
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| HU Zhi-yong. Thoughts on the Assumptions and Hypothesis of Chinese Government Accounting[J]. Journal of Shanghai Lixin University of Commerce, 2011, 25(2) |
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| Authors: | HU Zhi-yong |
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| Affiliation: | HU Zhi-yong (Finance and Economics College,Jimei University,Xiamen Fujian 361021,China) |
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| Abstract: | Government accounting hasn't attached importance to accounting hypothesis in China since planned economy.The reason is the relations between government property rights,type of public finance and constitutionalism.With the reform and development of above-mentioned factors,people increased awareness of assumptions and hypothesis of government accounting.The study shows that standardization of assumptions and hypothesis should be introduced into government accounting and the recognition of assumptions and hypo... |
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| Keywords: | government accounting relations between government property rights the reform of public finance constitutionalism accounting assumptions and hypothesis |
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