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建立政府会计管理模式,需要对现行的制度导向型模式进行必要的改革,建立以准则为导向的政府会计管理模式。一、外国的政府会计准则国际上,有关政府会计准则的制定及内容,不同国家有不同的做法。
The establishment of government accounting management mode requires the necessary reform of the current system-oriented model and the establishment of a government-led accounting management model. First, the foreign government accounting standards Internationally, the government accounting standards for the formulation and content of different countries have different approaches.