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本文试对一些权责发生制改革的国家资产与负债确认和计量的做法予以探讨。这些问题,对我国的预算会计改革,是有参考意义的。一、政府资产的确认与计量
This article tries to discuss the confirmation and measurement of some state assets and liabilities in the reform of accrual basis. These questions are of reference to China’s budget accounting reform. First, the confirmation and measurement of government assets