政府收入的确认与计量研究

A Research on the Recognition Measurement and Reporting of Governmental Revenues Research

政府从事交换交易与非交换交易两种类型的交易。在非交换交易中,收入的获得并不一定直接发生相应的耗费或支付相应的代价,许多收入和费用并不配比。非交换收入是政府收入的主要来源,其确认与计量是政府会计体系中最具特色的部分。本文试图从引起收入基础交易的本质及收入的来源来界定政府收入的确认标准与计量属性。

The government is engaged in two types of transaction. They are exchange transaction and non-exchange transaction. In the non-exchange transaction, the government can get revenues without pay directly considerations. So lots of revenues don't match expenses. The income of non-exchange transaction is the main source of the government's revenue. Identifying and measuring revenues from non-exchange transactions are most characteristic parts of the government accounting system. This paper will discuss the character of revenue's basic transactions and how to identify and measure government's revenues by the source of revenues.