中美政府会计关于固定资产会计处理的比较

• 作 者: 何嘉萍
• 机 构: 西安交通大学会计学院,
• 出 处: 财务与会计
• 发表日期: 2002年06期
• 关键词: 政府会计 固定资产 中美两国 预算会计 处理

中美两国政府会计(我国称之为预算会计,为行文方便,下文称之为政府会计)对固定资产的处理有较大的差异,下面笔者就从几个方面对二者的差异进行比较。一、固定资产的涵义及其分类我国政府会计核算中的固定资产是对行政事业单位而言的,换言之,财政总预算会计不涉及对固定资产的会计处理,只有行政事业单位会计才有固定资产的会计处理。

The accounting of China and the United States (referred to as budget accounting in our country for the convenience of writing, hereinafter referred to as government accounting) has a greater discrepancy in the treatment of fixed assets. From the following several aspects, the author compares the differences between the two . First, the meaning and classification of fixed assets China’s government accounting for fixed assets is the administrative institutions, in other words, the total budget accounting does not involve the accounting treatment of fixed assets, only the accounting of administrative units have fixed assets Accounting treatment.