美国联邦政府会计财务报告概念框架特征及其影响因素

Analysis and Review on the Conceptual Framework of the American Federal Accounting and Financial Report

在企业化取向的政府和公共部门会计改革过程中,美国的联邦政府形成了独具特色的政府会计与财务报告模式。对美国联邦政府会计概念框架的主要特征及其影响因素进行分析,可从中得到有益的启示。

In the merchant oriented government financial accounting reform process, American federal government have formulated her stylized financial accounting and report model, In this paper, we analysis and review the conceptual framework and environment factors affect it.