| 权责发生制政府会计改革的国际比较与经验借鉴 |
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| 引用本文： | 肖锦生. 权责发生制政府会计改革的国际比较与经验借鉴[J]. 广西财政高等专科学校学报, 2013, 0(5): 69-72 |
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| 作者姓名： | 肖锦生 |
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| 作者单位： | 福建师范大学经济学院,福建福州350007 |
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| 摘 要： | 分析了各国权责发生制政府会计改革模式,并且进行比较分析各国的权责发生制实施程度和特征的不同之处;然后从环境角度说明政府会计改革的必性;最后借鉴各国政府会计改革的经验为我国提供参考。
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| 关 键 词： | 权责发生制 政府会计 公共管理 |
Comparison and Enlightenment of Reform in Government Accounting Viewed from the Perspective of Accrual Basis |
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| XIAO Jin-sheng. Comparison and Enlightenment of Reform in Government Accounting Viewed from the Perspective of Accrual Basis[J]. Journal of Guangxi Financial College, 2013, 0(5): 69-72 |
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| Authors: | XIAO Jin-sheng |
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| Affiliation: | XIAO Jin-sheng (School of Economics,Fujian Normal University, Fuzhou 350007, China) |
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| Abstract: | The study analyzes the reform modes of government accounting in different countries ,and stresses, on the environment basis,the necessity of government accounting reform. From the contrast and comparison of the operation and the features of different accrual systems currently applied ,it is expected to provide en- lightenments for the reform of our nation. |
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| Keywords: | accrual system covernment accounting public administration |
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