governmental accounting

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

政府会计确认基础与权责发生制预算改革的思考

This exactly becomes a sally port of researching the cause of formation of governmental accounting reforms "performance paradox".

这恰好形成了研究政府会计改革绩效悖论问题成因的突破口。

Modern accounting has followed a developmental path from Laze fare to governmental regulation.

现代会计的发展走过了从自由放任到政府监管的历程。

Developmental Mode of Accounting: Laze fare governmental regulation overall governance

会计发展路径：自由放任·政府监管·全面治理

So governmental accounting and financial report will emphasize the manage duty about approvable financial resources.

于是，政府会计与财务报告就强调对可支用的财务资源的控制和经营管理责任。

The No.15 five-year Compendium of national economy and social development passed in March 2006 has clearly suggested pushing actively the reform of Chinese governmental accounting.

2006年3月通过的《国民经济与社会发展第十一个五年规划纲要》也已明确提出要积极推动政府会计改革。