政府會計 的英文怎麼說
中文拼音 [zhèngfǔkuàijì]
政府會計
英文
government accounting-
Government accounting which completely based on cash basis has not been adapted to times, for this reason, introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform
政府會計完全以收付實現制為確認基礎，已越來越力不從心，引進權責發生制或修正的權責發生制已成為改革的必然趨勢。Discrimination of the conceptions of the budget accounting, government accounting and non - profit organization accounting
預算會計和政府會計及非營利組織會計概念辨析For this purpose, we should carry out an all - round reform of budgeting accounting system in reporting objective, reporting entity, accounting basis, and so on
具體而言，應當從報告目標、報告主體、會計基礎、核算范圍等方面對現有的預算會計制度進行全方位的改革，以逐步建立我國的政府會計和政府財務報告制度。Both in china and overseas, budget accounting regulation or governmental and non - profit organization accounting composes the accounting regulation together with accounting regulation that is suitable for profit - seeking business enterprise
無論是在中國還是在外國，預算會計規范或政府會計規范都是與企業會計規范相併列的兩大會計規范之一。At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports
在具體改革步驟上，我認為可以分兩步走，首先，在近期根據經濟發展和財政管理改革的需要，針對當前迫切需要解決的問題，對現行的預算會計制度採取必要的改進措施；然後，在經濟體制和財政管理制度不斷深化改革的過程中，努力創造條件，推進預算會計制度向比較規范的政府會計制度轉換，建立符合社會主義市場經濟體制要求的，與國際慣例相一致的中國政府會計制度。On relationship between public finance and government accounting
試論公共財政與政府會計的關系Government accounting arrangements
政府會計安排；Interactive relationship of government performance audit and government accounting reform
政府績效審計與政府會計改革的互動關系研究Successful experience and instructions of government accounting on the basis of western countries reform
西方國家政府會計基礎改革經驗及對我國的啟示Talking about the present situation and reform ideas of chinese governmental accounting
淺論我國政府會計的現狀及改革思路Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation
但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。The focus of improving china ' s government accounting and financial reports should be on definition, the model and the basis of government accounting and financial reports so that the systematic and regulated governmental accounting and financial reporting system with chinese characteristics can be established and comparable to the public sector accounting around the world and the reality and completeness of financial information provided by the government to the public can be guaranteed as well
我國政府會計與財務報告應該借鑒國際公共部門會計與財務報告的通常做法，吸收我國企業會計與財務報告改革的成功經驗，進行改進和完善，並著重從政府會計內容，政府會計模式，政府會計基礎及政府財務報告等方面進行改革，真正建立具有中國特色，與國際公共部門會計可比的科學規范的政府會計與財務報告體系。In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting
摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。Durbin ' s dhhs funding provision expires in september, at the end of the government ' s fiscal year
德賓在衛生及福利部撥款法案里的條款，將於今年9月政府會計年度結束時失效。Along with the establishment of socialist market economy and deep development of financial management system, especially after china entered wto, the environment of chinese government accounting has changed greatly ; it exerts influence on the development of government accounting
摘要社會主義市場經濟體制的逐步建立，財政管理體制改革的不斷深化，特別是加入世賈組織，對我國政府會計的發展產生了重大影響。Third, the article studies the games include interior and exterior the business
而政府會計監管成本較大，且監管效果並不理想。Considering the fact that the construction of government financial reporting system is a comprehensive reform, the reform should be promoted step by step
但是，政府會計改革和政府財務報告制度的構建是一項綜合性的改革工程，應當採用分階段、逐步推進的方法來進行。Should i produce the report based on the calendar year, the government financial year, or the fiscal year
究竟應在每個歷年政府會計年度，還是財政年度來製作報告？Panel topics include e - learning & teaching, teaching of ethics in accounting curriculum, accounting education reforms, impact of globalization on public sector accounting, accounting information and equity valuation, news perspectives on auditor independence, value creation & performance measurement, globalization of corporate governance, china culture and accounting and corporate reporting on the internet
另外會計實務論壇主題包括會計信息與股權估值，環球化對政府會計的影響，審計師獨立性的新觀點，價值創造及績效評核，公司治理之環球化，網上年報和持續披露，及中國文化、商管及會計等。The u. s. government fiscal year legally ends on september 30
美國政府會計年度法定為九月三十日結束。分享友人