| 政府财务报告改革研究 |
| |
| 引用本文： | 黄秀云.政府财务报告改革研究[J].财会通讯,2007(1). |
| |
| 作者姓名： | 黄秀云 |
| |
| 作者单位： | 湖北民族学院财经政法学院 湖北恩施 |
| |
| 摘 要： | 本文分析了我国预算会计财务报告的现状及存在的问题,基于财政管理体制改革及公共财务管理改革的视角,研究了政府财务报告的目标,认为应借鉴美国政府财务报告改革的经验,改革我国政府财务报告。
|
| 关 键 词： | 政府会计 政府财务报告 财务报告目标 |
Study on Governmental Financial Report Reform |
| |
| Huang Xiuyun.Study on Governmental Financial Report Reform[J].Communication of Finance and Accounting,2007(1). |
| |
| Authors: | Huang Xiuyun |
| |
| Abstract: | The problems existing in the budget accounting financial report in our country are pointed out after analyzing its present situations. Based on the the system reform of financial management and reform of public financial management, the author analyzes objectives of government financial report, and considers that drawing lessons from American financial report experience for the reform of Chinese governmental financial report . |
| |
| Keywords: | Governmental accounting Governmental financial report Objectives of financial report |
| 本文献已被 CNKI 维普 等数据库收录！ |
