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Research on Some Basic Issues of Government Accounting
Author: HaoYingJin
Tutor: LiLeMing
School: North China Electric Power University (Beijing)
Course: Accounting
Keywords: Government Accounting Public accountability Fund subject Accrual Government Financial Reporting
CLC: F810.6
Type: Master's thesis
Year: 2008
Downloads: 627
Quote: 0
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Abstract
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Based on the government 's basic concept of public accountability , in -depth study has been made in recent years, domestic and foreign government accounting and documentation relevant outcomes , based on the data , by drawing on foreign government accounting, and corporate accounting reform of mature experience and research , combined with China government budget management and operation mechanisms and institutional features of China to establish the conceptual framework of government accounting process involves a few basic questions . Due to space limitations, this article focuses on the subject of government accounting , government accounting objectives, the Government accounting basis as well as government financial report confirmed several important part of this , and finally further proposes some of our government accounting reform direction of development .
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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > Finance Theory > National authority accounting ( government accounting ),budget accounting
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