政府会计要素的确认和计量

The Confirmation and Econometric of Elements of Government Accounting

随着我国市场经济环境的变化和财政管理体制改革的发展,预算会计的环境也已经发生了深刻而根本的变化,原有的预算会计模式越来越不适应现实的需要,建立政府会计制度的需求日益迫切。本文就针对政府会计要素的确认和计量问题作初步探讨。

With the changes in China＇s market economy development and financial management system,budget accounting environment has undergone fundamental changes,the original budget accounting model has not suited to real needs,the establishment of the government accounting system become increasingly urgent.The confirmation and econometric of elements of government accounting are discussed in this paper.