摘要
"政府与非营利组织会计"是预算会计改革方向。通过中、美政府会计概念、特点、体系、准则、制度、要素、报告、基金等比较,研究中国政府会计与美国政府会计的异同,分析各自的优势,可以更好地认识中国政府会计的理论与实务的发展。
Government and non-profit organizations accounting' is the direction of budget accounting reform. By comparing concepts, characteristics, systems, standards, institution, factors, reports, funds and so on between the accounting of China and the United States, by studying the difference and similarity of accounting between the two countries and by analyzing the advantage of each accounting, the theory and practice of government accounting of China can better develop.
出处
《重庆工商大学学报（社会科学版）》
2003年第3期4-6,共3页
Journal of Chongqing Technology and Business University：Social Science Edition
关键词
政府会计
基金
政府预算
政府会计报告
government accounting
funds
governmental budget
governmental accounting report
