政府会计要素选择的分析框架研究

Research on Analytic Framework of Choosing Government Accounting Elements

中文关键词:  政府会计要素  政府会计目标  要素范围

英文关键词:government accounting elements  objective of government accounting  element range

中文摘要:

      准确地定义政府会计要素是确认、计量、记录和报告政府的各类活动从而达到政府会计目标的重要基础。本文尝试构建政府会计要素选择的分析框架,在借鉴国际已有先例的基础上,对政府会计要素的选择进行全面分析,并在此基础上为我国政府会计要素的构建提出对策建议。 

英文摘要:

      It is the key foundation to define government accounting elements correctly, for recognizing, measuring, recording and reporting different kinds of government activities. This paper, based on international literature reviews, tries to establish an analytic framework for government accounting element choosing, make a systematic analysis, and put forward constructive suggestion on for deciding China's government accounting elements. 