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论政府会计改革模式的选择

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摘要 政府会计改革的目标取向是否正确直接关系到改革的成败,关系到政府会计信息的使用价值。本文从我国国情出发,并在借鉴发达国家经验的基础上,提出了阶段性政府会计目标取向及路径设计问题。
作者 陈明
机构地区 渤海大学
出处 《地方财政研究》 北大核心 2013年第6期67-70,共4页 Sub National Fiscal Research
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