摘要
美国联邦政府采购成本会计准则建立的根本原因在于美国联邦政府采购中成本类型合同的使用。其与我国军事采购过程中成本类型合同的使用相似。为加强我国军事采购合同成本的管理,有必要构建我国军事采购成本会计准则,而美国联邦政府采购成本会计准则涵盖的内容、豁免条款和范围层次的使用,以及披露报表的编报,对于建立我国军事采购成本会计准则具有积极的借鉴意义。
The U. S. federal government established procurement cost accounting standards because it applied cost contract into procurement. Military procurement in China also takes advantage of cost contract in the process of procurement. In order to strengthen the management of military procurement contract cost, it is necessary to es- tablish military procurement cost accounting standards. The content, exemption clauses, the scope of its use and its information disclosure of U. S. federal government procurement cost accounting can be considered as the refer- ence for establishing military procurement cost accounting standards in China.
出处
《税务与经济》
CSSCI
北大核心
2011年第1期45-51,共7页
Taxation and Economy
关键词
美国
中国
成本会计准则
军事采购
America
China
cost accounting standards
military procurement
