摘要
通过对政府及非营利组织会计的信息需求者的分析,进而讨论政府及非营利组织会计的目标,在目标的指导下推导出了政府及非营利组织会计的核算基础。
This paper, based on the analysis of the demanders of information provided by the accounting of government and non -profit organization, discusses the object of the accounting of government and non - profit organization. Then according to the object, the paper introduces the calculation bases.
出处
《河北能源职业技术学院学报》
2009年第4期55-56,59,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
政府及非营利组织会计
收付实现制
权责发生制
核算基础
the accounting of government and non - profit organization
Cash basis
accrual basis
calculation bases
