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随着全球经济一体化的推进,国际各国会计改革不断深入,越来越多的国家认识到建立政府会计准则体系的重要性。通过国家会计准则体系的建立,能够有效的实现政府财政报告的准确性,使得政府对财政预算、政府运营成本和支出进行客观了解,有效制定相关的经济政策。本文通过对各国政府会计准则体系的探讨,试图为建立我国政府会计准则体系提供的新思路。
With the promotion of global economic integration, the accounting reforms in various countries in the world have been deepening. More and more countries recognize the importance of establishing a system of government accounting standards. Through the establishment of a national accounting standard system, the accuracy of government financial reports can be effectively realized, enabling the government to objectively understand the budget, government operating costs and expenditures, and formulate relevant economic policies effectively. Through the discussion of the government accounting standards system in various countries, this article attempts to provide new ideas for establishing the system of government accounting standards in our country.