| 我国政府会计引入权责发生制的探讨 |
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| 引用本文： | 袁永芳.我国政府会计引入权责发生制的探讨[J].常熟理工学院学报,2006,20(3):86-88. |
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| 作者姓名： | 袁永芳 |
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| 作者单位： | 常熟理工学院,财务处,江苏,常熟,215500 |
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| 摘 要： | 社会主义市场经济体制的逐步建立,财政管理体制改革的不断深化,特别是加入世贸组织,对我国政府会计的发展产生了重大影响。政府会计完全以收付实现制为确认基础,已越来越力不从心,引进权责发生制或修正的权责发生制已成为改革的必然趋势。
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| 关 键 词： | 政府会计 权责发生制 收付实现制 |
| 文章编号： | 1008-2794（2006）03-0086-03 |
| 收稿时间： | 2006-01-11 |
| 修稿时间： | 2006年1月11日 |
On Importing Government Accounting on Accrual Basis in China |
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| YUAN Yong-fang.On Importing Government Accounting on Accrual Basis in China[J].Journal of Changshu Institute of Technology,2006,20(3):86-88. |
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| Authors: | YUAN Yong-fang |
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| Institution: | Finance Dept., Changshu Institute of Technology, Changshu 215500, China |
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| Abstract: | Along with the establishment of socialist market economy and deep development of financial management system,especially after China entered WTO,the environment of Chinese government accounting has changed greatly;it exerts influence on the development of government accounting.Government accounting which completely based on cash basis has not been adapted to times,for this reason,introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform. |
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| Keywords: | government accounting accrual basis cash basis |
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