摘要
建国以来,中国政府会计长期以收付实现制为确认基础,但随着国内外环境的巨变,中国有必要引进权责发生制,而且在西方改革经验、中国实践、舆论基础和理论基础四方面具有一定的可行性。
Our government accounting has been based on the cash basis since 1949. With the change of the home and abroad environment, it is necessary to introduce accrual basis into our government accounting, and it is feasible to introduce accrual basis in the aspect of the western countries experience, the practical experience, the public opinion base and theoretical base.
出处
《经济与管理》
2005年第3期19-21,共3页
Economy and Management
关键词
权责发生制
政府会计
必要性
可能性
accrual basis
government accounting
necessity
feasibility