转型经济体会计准则影响因素的统计检验

Statistical Analysis on Influencing Factors of Accounting Standards in the Transitional Economy

文章通过分析转型经济国家权责发生制政府会计准则路径选择与转型程度间相关性,探究其中的关键影响因素。另结合我国的具体情况,对如何应对政府会计改革中出现的问题以及如何完善我国权责发生制政府会计准则路径提出政策建议。

This paper analyzes the correlation of the transformation of the countries in transitional economies on the accrual basis of accounting standards, and explores the key influencing factors. Combining with China＇ s specific situation, the paper also explores how to deal with the problems arising in the reform of government accounting, and makes suggestions on how to improve the accounting standards of accrual basis.