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20世纪80年代以来,出于加强政府会计管理、统一各级政府财务信息及与国际会计惯例接轨的需要,加拿大开展了一系列政府会计改革。加拿大政府会计改革分为几个阶段:1980年以前,政府会计以收付实现制为会计基础;1980至1993年,政府会计以修正的收付实现制为会计基础;1993年至2002年,政府会计以修正的权责发生制为会计基础;从2002年起,联邦政府全部以权责发生制为会计基础,到2004年各省级政府也全部采用权责发生制为会计基础,
Since the 1980s, Canada has conducted a series of government accounting reforms to strengthen the government accounting management, unify the financial information of all levels of government, and meet the needs of international accounting practices. Government accounting reform in Canada is divided into several stages: before 1980, government accounting based on cash receipts and payments as the basis for accounting; from 1980 to 1993, government accounting with a revised cash basis as the accounting basis; from 1993 to 2002, the government Since 2002, all the federal government accrue basis of accrual basis for accounting. By 2004, all provincial governments also adopted accrual basis as their accounting basis,