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一、问题的提出 随着国际经济一体化的不断加强,会计国际化已成为不可逆转的大趋势,统一的会计语言和会计程序是很有必要的。当前,国际会计准则委员会(IASC)正忙于会计准则的改进和制定,以推出一套可在全球范围内通用的高质量的国际会计准则。这种国际经济环境的变化对我国财政管理体制与管理方法产生了深刻影响。新一轮财政改革以财政支出为重点,促发了我国对政府与非盈利组织的预算、会计和财务报告知识的强烈需求。 政府会计作为政府财务管理中的
First, the question raised With the continuous strengthening of international economic integration, accounting internationalization has become an irreversible trend, a unified accounting language and accounting procedures is necessary. Currently, the International Accounting Standards Board (IASC) is busy with the improvement and formulation of accounting standards to introduce a set of high-quality international accounting standards that are universally applicable. This change in the international economic environment has a profound impact on China’s financial management system and management methods. The new round of fiscal reforms focused on fiscal spending has spurred strong demand in our country for budgetary, accounting and financial reporting of government and non-profit organizations. Government accounting as a government financial management