政府是一种独特的经济组织,在当前社会中扮演着日益重要的角色。政府会计是政府的经济活动与会计基本理论和方法相结合的产物,是与营利性企业会计相并列的会计学两大分支之一。由于中、美在政治和 The government is a unique economic organization that plays an increasingly important role in the current society. Governmental accounting is a product of the combination of the government’s economic activities and basic accounting theories and methods, and is one of the two major branches of accounting in conjunction with for-profit corporate accounting. Due to China and the United States in politics and