本文選題：權(quán)責(zé)發(fā)生制 + 政府會(huì)計(jì)��； 參考：《統(tǒng)計(jì)與決策》2017年17期

【摘要】：文章通過(guò)分析轉(zhuǎn)型經(jīng)濟(jì)國(guó)家權(quán)責(zé)發(fā)生制政府會(huì)計(jì)準(zhǔn)則路徑選擇與轉(zhuǎn)型程度間相關(guān)性,探究其中的關(guān)鍵影響因素。另結(jié)合我國(guó)的具體情況,對(duì)如何應(yīng)對(duì)政府會(huì)計(jì)改革中出現(xiàn)的問(wèn)題以及如何完善我國(guó)權(quán)責(zé)發(fā)生制政府會(huì)計(jì)準(zhǔn)則路徑提出政策建議。
[Abstract]:By analyzing the correlation between the path choice of government accounting standards and the degree of transition in the countries with transition economy, this paper explores the key influencing factors. In addition, according to the concrete situation of our country, this paper puts forward some policy suggestions on how to deal with the problems in the government accounting reform and how to improve the path of government accounting standards on accrual basis.
【作者單位】： 北京科技大學(xué)東凌經(jīng)濟(jì)管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金青年項(xiàng)目(71302164) 國(guó)家社會(huì)科學(xué)基金教育學(xué)青年課題(CFA130152)
【分類(lèi)號(hào)】：F810.6
，

本文編號(hào)：2093095