This paper briefly reviews the basic courses of the innovation of the Chinese System of National Accounting, compares the main differences between the new edition and the old one, analyses some existent problems, and ...This paper briefly reviews the basic courses of the innovation of the Chinese System of National Accounting, compares the main differences between the new edition and the old one, analyses some existent problems, and tries to point out the direction for further improvements. This paper stresses on the integrating of “basic accounting sheet” and “national accounts” and the choice of “the modes of accounts”. These studies aim to provide some references for the innovation of the Chinese System of National Accounting.展开更多
Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards...Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.展开更多
文摘This paper briefly reviews the basic courses of the innovation of the Chinese System of National Accounting, compares the main differences between the new edition and the old one, analyses some existent problems, and tries to point out the direction for further improvements. This paper stresses on the integrating of “basic accounting sheet” and “national accounts” and the choice of “the modes of accounts”. These studies aim to provide some references for the innovation of the Chinese System of National Accounting.
文摘Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.
