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本书围绕编制政府资产负债表的基本框架进行了系统研究与探讨,内容涉及编制政府资产负债表的主体——政府机构核算的范围与层次,编制政府资产负债表的客体——政府资产负债核算的范围与分类,编制政府资产负债核算方法——计价、记账、数据的收集和整理、表式的确定及数据的填录等方面,比较研究了政府资产负债表编制的国际标准及有关国家的编制实践,对我国编制政府资产负债表的基础进行了调查研究.提出了编制的基本框架,梳理
This book systematically researches and discusses the basic framework for compiling the government balance sheet. It covers the scope and hierarchy of compiling the government balance sheet, the object of compiling the government balance sheet, and the government asset and liability accounting The scope and classification of government assets and liabilities of the preparation of accounting methods - valuation, accounting, data collection and collation, form determination and data recording and other aspects, comparative study of the government balance sheet preparation of international standards and the relevant countries Of the preparation practice, the preparation of our government’s balance sheet of the government conducted a survey. The basic framework for the preparation, carding