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1.Government accounting innovations must focus on accounting objective, note-accounting base, accounting entity and financial statements, etc.
政府会计改革应着重从会计目标、记账基础、会计主体、会计报告等方面进行。收藏指正
2.Discussion on Rebuilding Government Accounting System in our Country
重塑我国政府会计体制的若干探讨收藏指正
3.On Importing Government Accounting on Accrual Basis in China
我国政府会计引入权责发生制的探讨收藏指正
4.The CFs Comparison of Accrual-oriented Government Accounting Model——Evidence form American and Australian Federal Financial Accounting
应计导向政府会计模式的概念框架比较研究——以美国、澳大利亚联邦政府会计为例收藏指正
5.Since government accounting offers the most basic and most important information,the government accounting becomes the most basic technology and the most important tool in the course of government debt risk control.
由于政府会计提供的信息是政府负债风险控制所需的最基础和最重要的信息,因此,政府会计成为政府负债风险控制最基础的技术和最重要的工具。收藏指正
6.On the basis of government debt risk control,based on the analysis on the inherent function of the government accounting,the article conclude that it is important for using government accounting in taking the best opportunity of government debt risk control and promoting the effect of government debt risk control.
本文从政府负债风险控制的角度,在分析政府会计本身所固有的风险控制功能的基础上,分析了政府会计不仅有利于政府负债风险控制最佳时机的把握,而且有利于提高政府负债风险控制决策效果。收藏指正
7.This paper carries on the discussion of the accounting standards frame system from following respects. Firstly, it theoretically analyzes and distinguishes the related concepts of the accounting standards frame system, and explores it which containsenterprise accounting standards, government accounting standards and non-profit organization accounting standards.
在本文中,首先,对会计标准框架体系的概念及相关的概念群进行了理论上的阐释和界定,构建了一个内容涵盖企业会计标准、政府会计标准和非营利组织会计标准的会计标准框架体系,并分析了这一框架体系的实质和特征;收藏指正
8.The Senate Committee on Small Business says it will ask the Government Accounting Office to investigate.
小企业参议院委员要求政府统计署进行调查。收藏指正
9.Vela,JM.and I.Fuertes.Local Government Accounting in Europe:A Comparative Approach[M].In E.Caperchioni and R.Mussari(eds)2000.
王庆东,常丽.新公共管理政府财务信息披露思考[J].会计研究,2004,(4).收藏指正
10.Government accounting which completely based on cash basis has not been adapted to times, for this reason, introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform.
政府会计完全以收付实现制为确认基础,已越来越力不从心,引进权责发生制或修正的权责发生制已成为改革的必然趋势。收藏指正
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