government accounting 中文意思是什麼

government accounting 解釋
政府會計
  • government : n. 1. 政治；政體；政權；管理，支配。2. 政廳；〈G-〉 政府，〈英國〉內閣。3. 行政管理區域。4. 【語法】支配。5. 政治學。6. 〈美國〉 〈pl. 〉 政府證券。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 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。
  2. Based on the analysis, it is concluded that the congruous contract between the managers and the manipulative stockholders, shielding of the cpas, the banks and the local government, the passive supervision of the government and the defective corporate governing framework set off accounting fraud of listed companies. at last, it introduces six countermeasures which concern law, regulation, institution building and political institution reform

    本文得出結論:大股東與經營者的和謀、注冊會計師（會計師事務所） 、銀行和地方政府對上市公司舞弊者舞弊行為的包庇、政府監管部門的消極監管和上市公司治理結構的缺陷是引發上市公司會計舞弊問題的根本原因，並據此從法律、法規、制度建設、政治體制改革等六個方面提出了治理上市公司會計舞弊的相關建議。
  3. The government therefore approved contingency funds to appoint an international accounting firm to help with the investigation, and an international law firm to handle the legal procedures in other jurisdictions outside hong kong

    為此，香港政府特別批準撥款聘用跨國專業會計師樓參與此案，亦聘用跨國律師樓負責在其他國家或香港以外的地區處理法律程序。
  4. Therefore, how to effectively resolve the problem of cooking books is a significant project that have to face for our country on the fields of accounting, economy, and government administration

    因而，有效解決會計信息失真問題，成為我國會計界，經濟界乃至我國政府面臨的重大課題
  5. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  6. A2002 probe by the federal general accounting office found more than 1, 200 r sum s on a government internet site listed degrees that actually came from diploma mills

    2002年，聯邦審計總署進行的一項調查發現，政府因特網站上有1200多份求職簡歷，其所列學位實際均來自「文憑作坊」 。
  7. The government for the falsification of accounting information of companies appearing on market

    上市公司會計信息失真的分析
  8. The senate committee on small business says it will ask the government accounting office to investigate

    小企業參議院委員會說會要求政府統計署進行調查。
  9. 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
  10. 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。
  11. More easy - to - understand government accounting

    進一步簡明政府機關的會計制度
  12. On relationship between public finance and government accounting

    試論公共財政與政府會計的關系
  13. Government accounting arrangements

    政府會計安排；
  14. More easy - to - understand government accounting - tokyo metropolitan government

    進一步簡明政府機關的會計制度-東京都
  15. The reflection on the adoption of accrual basis in our government accounting and budgeting

    我國政府預算與會計引入權責發生制的思考
  16. 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
  17. 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
  18. 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。
  19. 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。
  20. 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。
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