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mei guo lian bang zheng fu hui ji dui wo guo zheng fu hui ji gai ge de qi shi
Author(s): 
Pages: 57-59
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  美国联邦政府会计与财务报告规范政府会计改革;
Abstract: 研究政府会计准则建设方面的国际动态和各国在政府会计改革方面的经验与教训,有助于推动我国政府会计改革。在此背景下,本文首先系统地阐述美国联邦政府会计与财务报告规范体系,然后在法律法规建设、财务报告内部控制、政府会计准则与概念框架等方面对我国的政府会计改革提出若干建议。
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