摘要
现行政府会计不能全面反映政府的资金运动,无法体现政府的“隐性债务”,反映信息不充分。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。
Nowdays, government accounting cannot reflect overall operation of funds and cannot embody “invisible liabilities”. It cannot show abundant information. Government accounting innovations must focus on accounting objective, note-accounting base, accounting entity and financial statements, etc.
出处
《镇江高专学报》
2005年第2期58-61,共4页
Journal of Zhenjiang College
关键词
政府会计
受托责任
会计改革
government accounting
commissioned ability
accounting innovations
