预算会计和政府会计及非营利组织会计概念辨析

Discrimination of the Conceptions of the Budget Accounting,Government Accounting and Non- profit Organization Accounting

为提供高质量的政府会计信息,有必要明晰预算会计、政府会计和非营利组织会计这3个既有联系又相互区别的概念。通过分析比较三者的概念、目标等内容,达到了理清三者关系的目的。

In order to provide the high-quality government accounting information, must make clear the three conceptions of the budget accounting, government accounting and non-profit organization accounting, which connect with each other and distinguish from each other. This paper analyzes and compares the conceptions, targets and contents of the three sides, achieving the goal of making clear the relationship among the three sides.