美国非商业组织及其会计目标

American Non-business Organizations and the Accounting Aim

美国的非商业组织包括政府机构、公营非营利组织和公营企业等单位。研究美国非商业组织会计目标问题对我国预算会计改革不无启示。

American non-business organizations include government, state non-profit organizations and state enterprises etc. Budget accounting reform gains enlightenment from the researching on American non-business organizations’ accounting aim problems.