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会计要素是对会计各项具体内容的基本分类,是会计确认和计量的依据,也是确定会计报表结构和内容的基础。会计确认解决定性问题,会计计量解决定量问题。西方国家对政府会计要素的划分及确认、计量的界定,均是各国根据本国国情自行确定的,没有权威或统一的标准。本报告立足中国国情,借鉴中国企业会计改革和国外政府会计改革的经验,对如何规范、界定中国
Accounting elements is the basic classification of the specific content of accounting, is the basis for accounting recognition and measurement, but also to determine the basis for the structure and content of financial statements. Accounting to identify and solve qualitative problems, accounting and measurement to solve quantitative problems. The classification, identification and measurement of government accounting elements by western countries are all countries’ self-determination according to their own national conditions, with no authority or uniform standard. Based on China’s national conditions, this report draws on the experience of Chinese enterprises in accounting reform and foreign government accounting reform, and on how to regulate and define China