论文部分内容阅读
一、西方政府会计的会计主体西方政府会计与企业会计最根本的不同,是其会计主体的不同。企业会计是以企业本身为会计主体,企业一切帐户的设置和会计报表的编制都是以企业为主体来进行的。而政府会计的会计主体则是政府有关部门或经办机构经营的各种基金。所以,严格地讲西方政府会计实际上是一种基金会计。一个政府部门在其会计实务中究竟有多少项作为独立会计主体的基金,主要取决于国家有关法规对各
First, the accounting of Western government accounting subjects Western accounting and corporate accounting, the most fundamental difference is the different accounting principals. Enterprise accounting is based on the enterprise itself as the main accounting, corporate accounts and the establishment of all accounts of the preparation of the accounting statements are based on the enterprise as the mainstay. The main accounting of government accounting is the government departments or agencies operating a variety of funds. Therefore, strictly speaking, government accounting in the West is actually a kind of fund accounting. A government department in its accounting practice how many as an independent accounting entity fund, mainly depends on the relevant state laws and regulations for each