| 1. | On relationship between public finance and government accounting 试论公共财政与政府会计的关系 |
| 2. | Government accounting arrangements 政府会计安排; |
| 3. | Third , the article studies the games include interior and exterior the business 而政府会计监管成本较大,且监管效果并不理想。 |
| 4. | Interactive relationship of government performance audit and government accounting reform 政府绩效审计与政府会计改革的互动关系研究 |
| 5. | Successful experience and instructions of government accounting on the basis of western countries reform 西方国家政府会计基础改革经验及对我国的启示 |
| 6. | Discrimination of the conceptions of the budget accounting , government accounting and non - profit organization accounting 预算会计和政府会计及非营利组织会计概念辨析 |
| 7. | Considering the fact that the construction of government financial reporting system is a comprehensive reform , the reform should be promoted step by step 但是,政府会计改革和政府财务报告制度的构建是一项综合性的改革工程,应当采用分阶段、逐步推进的方法来进行。 |
| 8. | For this purpose , we should carry out an all - round reform of budgeting accounting system in reporting objective , reporting entity , accounting basis , and so on 具体而言,应当从报告目标、报告主体、会计基础、核算范围等方面对现有的预算会计制度进行全方位的改革,以逐步建立我国的政府会计和政府财务报告制度。 |
| 9. | Government accounting which completely based on cash basis has not been adapted to times , for this reason , introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform 政府会计完全以收付实现制为确认基础,已越来越力不从心,引进权责发生制或修正的权责发生制已成为改革的必然趋势。 |