摘要
在发达国家,项目执行预算PPB(Program and Performance Budget)在政府会计中的应用已有很多年的历史。而在发展中国家关于项目执行预算(PPB)还处在探索阶段,本文的研究表明权责发生制的核算基础是政府会计的改革方向,而改革的基石必定是公认会计准则,这样才会使预算会计在各级政府活动中实现其真正的效能。
In developed countries,PPB（Program and Performance Budget） has been used for many years in government accounting history.In developing countries about the implementation of the project budget（PPB） is still in the exploratory stage,this study showed that the accrual basis of accounting is based on the direction of the government accounting reform,the cornerstone of the reform must GAAP,as this will make the budget accounting activities at all levels of government to achieve its true performance.
出处
《财务与金融》
2013年第2期29-32,共4页
Accounting and Finance
关键词
概念框架
会计体系
会计模式
财务报告
Conceptual Framework
Accounting System
Accounting Model
Financial Reporting
