摘要
比较了美国、英国、法国和澳大利亚四国政府财务报告主体的现状,并结合国际公共部门会计准则委员会关于政府合并财务报表主体的最新动态,对于政府财务报告主体界定和实施中的具体问题进行了分析,针对我国政府会计与财务报告改革提出了相关政策建议。
The paper compares current situation of government financial reporting entity among the USA, UK, France and Australia. In association with the latest development of government consolidated financial statements issued by IPSASB, the paper analyzes the specific problems of definition and implement about government financial reporting entity, and puts forward some policy advice about government accounting and financial reporting reform in China.
出处
《上海立信会计学院学报》
北大核心
2012年第3期3-9,共7页
Journal of Shanghai Lixin University of Commerce
基金
国家社科基金一般项目(11BGL085)
关键词
政府财务报告
报告主体
政府会计
government financial report
reporting entity
government accounting
