摘要
政府会计是一个系统,系统的活力在于不断和外界进行物质、能量和信息的交换。政府会计系统必须随着会计环境的变化而变化,否则,它就会失去活力。本文运用多重系统动力学模型,分析政府会计改革的各种情况。
Government accounting is a system, the vitality of system is constantly exchange of matter, energy and information with outside world. Government accounting system must change with the change of accounting environment, otherwise it will lose its vitality. In this paper, a multi-system dynamics model to analyze the various situations of government accounting reform.
出处
《国际会计前沿》
2012年第2期7-12,共6页
Frontiers of International Accounting