| 政府会计中构建二元结构会计要素的研究 |
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| 引用本文： | 王彦,王建英,赵西卜.政府会计中构建二元结构会计要素的研究[J].会计研究,2009(4). |
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| 作者姓名： | 王彦 王建英 赵西卜 |
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| 作者单位： | 中国人民大学商学院,100872 |
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| 基金项目： | 在北京市预算会计研究会资助项目 |
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| 摘 要： | 我国目前的政府会计报表存在重大缺陷,基于一元结构会计要素的报表难以满足政府会计双重基础的会计信息需求。本文提出我国政府会计应该借鉴国外经验,构建二元结构政府会计报表要素的观点,即在政府会计中同时构建收付实现制为主要基础的预算收支表要素和权责发生制为主要基础的资产负债表要素,并提出了我国政府会计改革中设置和应用会计要素的建议。
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| 关 键 词： | 会计要素 二元结构 会计基础 政府会计 |
Study on Constructing Dual Structure of Accounting Elements in Government Accounting |
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| Wang Yan et al.Study on Constructing Dual Structure of Accounting Elements in Government Accounting[J].Accounting Research,2009(4). |
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| Authors: | Wang Yan |
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| Abstract: | There are major limitations in current Chinese government accounting statements,which,based on of accounting elements,can not provide dual-accounting-base information to meet the urgent needs.This paper proposes to learn the practice from foreign countries to build dual structure of accounting elements.That is to establish accrual-based balance sheet elements,cash-based budget income and expenditure statement elements in government accounting.This paper also gives some suggestions on the design and definiti... |
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