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gou jian wo guo zheng fu hui ji ji ben zhun ze de si kao
Pages: 3-4
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  政府会计基本准则权责发生制政府财务报告;
Abstract: 本文在西方财务会计概念框架的基础上,认为我国政府会计改革应立足国情制定政府会计基本准则,并探讨了主要由会计目标、核算基础、会计主体、会计报告等四个部分组成的政府会计基本准则具体内容。
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