Title: The Study on the Patterns of Government Accounting in Developed Countries and Its Reform in China
Abstract:Government accounting is one of the most important areas of the on-going reform of fiscal management in China.Related practices in developed countries will provide helpful experiences for China.The au...Government accounting is one of the most important areas of the on-going reform of fiscal management in China.Related practices in developed countries will provide helpful experiences for China.The author studies the international practices and compares main patterns of government accounting,then suggests that accrual conversion should take a gradual,prudent path and be harmonized with fiscal management reform,Simultaneously,restructuring government accounting system and setting accounting standards and financial report system are fundamental steps for the reform.Read More
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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