China Council for the Promotion of International Trade Aerospace Sub-council,established in 1994, is the sub-council of CCPIT in aerospace industry, and operates under the direct leadership and man- agement of China A...China Council for the Promotion of International Trade Aerospace Sub-council,established in 1994, is the sub-council of CCPIT in aerospace industry, and operates under the direct leadership and man- agement of China Aerospace Science & Industry展开更多
The content of China＇s economic transformation is not single, and this article argues that it includes three parts. The first is the reform of economic system, the second is the change in the pattern of economic grow...The content of China＇s economic transformation is not single, and this article argues that it includes three parts. The first is the reform of economic system, the second is the change in the pattern of economic growth, and the third is the adjustment of economic structure. Government is the leading force of China＇s economic transformation, and repeated reform of government institutions has brought about some changes to government functions. But problems are obvious that lag changes of government functions have become an obstacle in China＇s economic transformation. This article describes the historical evolution and the reality of China＇s economic transformation, and analyzes the main reasons of lag changes in government functions, and reveals that the transformation of government functions is the key for successful transformation of China＇s economy.展开更多
Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
文摘China Council for the Promotion of International Trade Aerospace Sub-council,established in 1994, is the sub-council of CCPIT in aerospace industry, and operates under the direct leadership and man- agement of China Aerospace Science & Industry
文摘The content of China＇s economic transformation is not single, and this article argues that it includes three parts. The first is the reform of economic system, the second is the change in the pattern of economic growth, and the third is the adjustment of economic structure. Government is the leading force of China＇s economic transformation, and repeated reform of government institutions has brought about some changes to government functions. But problems are obvious that lag changes of government functions have become an obstacle in China＇s economic transformation. This article describes the historical evolution and the reality of China＇s economic transformation, and analyzes the main reasons of lag changes in government functions, and reveals that the transformation of government functions is the key for successful transformation of China＇s economy.
文摘Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
