| 我国政府会计目标定位研究——基于会计职能和会计环境的双重视角 |
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| 引用本文： | 路军伟.我国政府会计目标定位研究——基于会计职能和会计环境的双重视角[J].石家庄经济学院学报,2006,29(6):728-731. |
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| 作者姓名： | 路军伟 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 当前，我国正积极推行政府会计改革，政府会计目标的恰当定位对这场改革的指导意义是不言而喻的。为准确地对政府会计目标进行定位，在对政府会计目标和政府财务报告目标辨析的基础上，从会计职能和政府会计环境两个视角探讨了我国政府会计目标的定位。
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| 关 键 词： | 会计职能 会计环境 政府会计目标 |
| 文章编号： | 1007-6875(2006)06-0728-04 |
| 收稿时间： | 2006-09-01 |
| 修稿时间： | 2006年9月1日 |
Study on the Designing of Government Accounting Objectives in China——view from accounting function and accounting condition |
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| LU Jun-wei.Study on the Designing of Government Accounting Objectives in China——view from accounting function and accounting condition[J].Journal of Shijiazhuang University of Economics,2006,29(6):728-731. |
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| Authors: | LU Jun-wei |
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| Institution: | Xiamen University, Xiamen, Fujian 361005 |
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| Abstract: | At present, the reform of government accounting is being put into operation in China; a set of appropriate objectives will be able to guide this reform effectively. In order to design a set of right objectives, the writer studies the government accounting objectives in China from accounting function and government accounting environment on the basis of differentiating government accounting objectives and the objectives of government financial statements. |
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| Keywords: | accounting function accounting environment government accounting objectives |
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