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通过对收付实现制和权责发生制两种会计核算基础局限性和优点的分析,以及社会和时代对政府的要求,从而说明收付实现制固有的局限性已不能满足其核算的要求,急需探究一种适合政府会计特点而且切实可行的政府会计核算基础。
Through the analysis of the basic limitations and advantages of accounting and accrual basis and the requirements of the society and the times for the government, it shows that the inherent limitation of payment and receipt system can not meet the requirements of accounting. There is an urgent need to explore a practical government accounting basis that is suitable for the characteristics of government accounting.