论文部分内容阅读
随着我国《企业会计准则》的颁布和新会计制度的实旋,政府及行政事业单位预算会计的改革已日益引人关注。本文简要介绍美国政府单位会计的原则,希望有助于市场经济下我国预算会计的改革。
With the promulgation of the “Accounting Standards for Business Enterprises” and the new accounting system in our country, the reform of the budget accounting by the government and administrative institutions has drawn increasing attention. This article briefly introduces the principles of accounting in the U.S. government and hopes to contribute to the reform of China’s budget accounting in a market economy.