期刊文献+

高校实施政府会计制度的难点研究 被引量:13

下载PDF
导出
摘要 政府会计制度改革是一项巨大的工程,理论也要通过实践不断的改进和完善。我国许多高校的业务复杂,经费体量大,管理的资产多样化,政府会计改革使高校财务管理面临巨大的挑战。文章探讨了高校实施政府会计制度的难点和对策,以期为高校的会计核算体系重构指明方向,提供解决实务操作中具体问题的思路,从而改进高校预算和财务管理。
作者 沙劲竹
机构地区 浙江大学计财处
出处 《财会研究》 2018年第7期24-26,共3页
  • 相关文献

二级参考文献21

  • 1International Monetary Fund.2014. Government Finance Statistics Manual 2014. [ M ]. 被引量:1
  • 2European Communities, International Monetary Fund, Organization for Economic Co-operation and Development, United Nations and World Bank. 2009. System of National Accounts, 2008. [ M ]. 被引量:1
  • 3James L. Chan, Xu Yunxiao. Variety of Government Financial Reporting.第四届“公共管理、公共财政与政府会计跨学科论坛”论文集[M],2015.12—30. 被引量:1
  • 4Allan Barton. Why government should use the government finance statistics accounting system.[J].Vol 47. ABACUS, 2011.04: 411-445. David. 被引量:1
  • 5Heald, Ron Hodges. Will "austerity" be a critical juncture in European public sector financial reporting? [ J ]. Accounting, Auditing & Accountability. 2014.04 : 993-1015. 被引量:1
  • 6Graeme Wines, Helen Scarborough. Australian government budget balance numbers [ J ]. vo128. Accounting Research, 2015.02: 120-141. 被引量:1
  • 7Luder K. Contingency model of governmental accounting innovations in the political-administrative environment [ J ]. Research in Governmental and nonprofit Accounting, 1992.07:99-127. 被引量:1
  • 8Mike Seiferling. Recent Improvement to the Government Finance Statistics Yearbook Database in Response to Analytical Needs. [ Z ] IMF Working Paper. Statistics Department, 2013. 被引量:1
  • 9Nicholas Davis, Jayne. E. Bisman. Annual reporting by an Australian government department: A critical longitudinal study of accounting and organizational change [ J ]. Critical perspectives on Accounting, 2014. 02 : 1-15. 被引量:1
  • 10Ron Day. Implementation of whole of government reports in Australia[ J ]. public money & Management, 2009.05 : 229-234. 被引量:1

共引文献16

同被引文献67

引证文献13

二级引证文献76

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部