| 政府会计的中美差异比较 |
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| 引用本文： | 李强,王智宁,叶新凤.政府会计的中美差异比较[J].财会通讯,2005(3). |
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| 作者姓名： | 李强 王智宁 叶新凤 |
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| 作者单位： | 中国矿业大学管理学院 江苏徐州221008
(李强，王智宁)，中国矿业大学管理学院 江苏徐州221008(叶新凤) |
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| 摘 要： | 政府会计是一门用于确认、计量、记录政府部门管理国家公共事务和国家资源,报告政府公共财务资源的运用及政府职责履行的会计学分支。政府会计的改革与创新是近年来我国会计理论研究的新课题。本文将我国的政府会计与发展历史较长、理论体系较为完善的美国的政府会计进行比较研究,总结出了若干点差异,希望能够对我国的政府会计发展起到借鉴作用。
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| 关 键 词： | 政府会计 基金 账类 |
The Difference Comparison of Governmental Accounting Between America And China |
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| Li Qiang,Wang Zhining,Ye Xinfeng.The Difference Comparison of Governmental Accounting Between America And China[J].Communication of Finance and Accounting,2005(3). |
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| Authors: | Li Qiang Wang Zhining Ye Xinfeng |
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| Abstract: | Governmental accounting is an accounting branch that confirms, calculates and registers how government manages national public business, national resources and reports handle of public finance in government resources and jobs implement. Reformation and innovation in Governmental accounting is a new problem in our accountancy's theories in the last years. This text compares our governmental accounting with that of American's,which has a long history and a perfect system in theories, and summarizes several points of differences. |
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| Keywords: | Governmental Accounting Funds Account Group |
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