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西方国家政府会计的比较及其借鉴 被引量:28

The Comparative Researches on Government Accounting in the Western Countries and its Reference
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摘要 政府会计以政府作为会计报告的主体 ,由于历史文化等方面的差异 ,西方国家采用了不同的政治体制 ,从而导致其政府会计具有不同的特点。本文通过对主要西方国家政府会计模式的比较分析 ,指出了导致这些国家政府会计存在差异的根本原因及其发展趋势 ,同时 ,结合我国的具体情况 ,提出了我国政府会计的改革方向。
作者 宋衍蘅 陈晓
出处 《会计研究》 CSSCI 北大核心 2002年第9期58-62,共5页 Accounting Research
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