| 国际公共部门会计准则体系研究 |
| |
| 引用本文： | 王瑶.国际公共部门会计准则体系研究[J].财务与金融,2008(6):13-20. |
| |
| 作者姓名： | 王瑶 |
| |
| 作者单位： | 上海大学国际工商管理学院会计系,上海,200444 |
| |
| 摘 要： | 国际公共部门会计准则（IPSAS）是全球政府会计准则的标杆。本文就国际公共部门会计准则（IP—SAS）的制定程序、制定团队、现有IPSAS的内容、国际公共部门会计准则理事会（IPsAsB）的未来战略和工作计划、IPSAS的未来布局及发展趋势等一系列问题进行概括与分析，以冀为我国的政府会计准则研究提供启发与借鉴。
|
| 关 键 词： | 公共部门 会计准则 国际 |
Research of International Public Sector Accounting Standards System |
| |
| Wang Yao.Research of International Public Sector Accounting Standards System[J].Accounting and Finance,2008(6):13-20. |
| |
| Authors: | Wang Yao |
| |
| Institution: | Wang Yao (College of Management, Shanghai University, Shanghai 200444) |
| |
| Abstract: | International Public Sector Accounting Standards are the benchmark as to the global government accounting standards. This paper summarizes and analyzes the working process and the teams to set IPSAS, the content of IPSAS, the strategies and working plans of the International Public Sector Accounting Standards Board, the framework and development trends of IPSAS. All such things above are designed to provide highlights and reference for the researchers on government accounting standards in China. |
| |
| Keywords: | Public Sector Accounting Standards International |
| 本文献已被 维普 万方数据 等数据库收录！ |
