摘要
目前我国政府会计改革的诱致性因素还无法获得足够的作用空间,在特殊的制度供给体制下,真正的政府会计改革进展缓慢。政府审计作为政府会计改革重要的利益相关者,应当在政府会计改革的进程中充分发挥作用,推动政府会计改革的前行。
The factors which effect the government accounting＇s reformation can＇t react markedly now.The accounting＇s reformation got along slowly.Being an interest involved of government accounting,government audit should play important role in the course of promoting government accounting＇s reformation.
出处
《湖北经济学院学报》
2012年第6期74-78,111,共6页
Journal of Hubei University of Economics
关键词
政府审计
政府会计
改革
制度变迁
government audit
government accounting
reformation
institutional change
