摘要
20世纪,美国政府会计改革经历了州和地方政府会计及联邦会计两条独立的改革路径,前者经历了3次改革浪潮,后者成功地解决了机构问题和概念问题。他山之石,可以攻玉。探讨美国政府会计改革历程,总结其得失,可为我国预算会计改革和政府会计体系建构提供宝贵的经验。
In the 20th century, the reform of American government accounting has followed two different paths: the state and local government accounting which has experienced three major waves of reform; the federal accounting revolution which has solved the problems of agency and concept that are independent and correlated. Probing into American government accounting reform course and summarizing its gain and loss can offer valuable experience for our budgetary accounting's reform and government accounting's constitution.
出处
《公共管理学报》
2005年第3期77-82,91,共7页
Journal of Public Management
关键词
政府会计
会计改革
应计制
合并财务报表
Government accounting
Accounting reform
Accrual basis
Consolidated financial statement
