政府会计资产负债要素的界定及披露问题研究

On Definition and Disclosure of Asset and Liability Elements in Government Accounting

本文在阐述政府资产负债要素的界定和分类基础上,结合美国和日本等发达国家政府会计实践探讨了政府资产负债要素的披露问题,尤其针对政府特殊资产负债的披露提出了具体建议。

This article firstly describes the definition and classification of assets and liabilities elements in government accounting.Combined with the government accounting practices of America,Japan and other developed countries,it then probes into the disclosure of these elements and especially puts forwards suggestions about how to disclose special assets and liabilities of government accounting.