摘要
本文从基本理论上探讨政府会计概念框架应该回答的问题,从多个国家及国际组织公共部门会计概念框架的对比中寻找灵感,从企业会计概念框架中吸取养分,借助政府会计概念框架整体分析模型构建我国政府会计概念框架结构,试图为我国政府会计概念框架的建设提供有益的借鉴。
The issues of governmental accounting conceptual framework are explored from basic theories before obtaining inspirations by comparing accounting conceptual frameworks of public department of various countries and international organizations,and absorbing from corporate accounting conceptual framework.With the help of governmental accounting conceptual framework comprehensive analysis model,Chinese government conceptual framework structure is constructed in order to promote the construction of Chinese governmental accounting conceptual framework.
出处
《会计研究》
CSSCI
北大核心
2011年第1期17-23,95,共7页
Accounting Research
基金
国家自然科学基金(项目批准号70772033)
教育部新世纪优秀人才支持(NCET-10-0452)的阶段性成果
