摘要
在市场经济的飞速发展中,政府会计环境发生了重大变化,一系列新的财政政策出台,都给政府会计制度的发展带来了新的挑战。美国是国际会计领域的领军人物,美国会计准则的制定对世界各国的会计准则产生了深远的影响。本文从中美两个国家的政府会计基本准则的不同之处进行对比和分析,并在此基础上提出了一些相关的政策建议。
In the rapid development of the market economy,the government accounting environment has undergone significant changes,a series of new financial policies have brought new challenges to the development of the government accounting system.The United States is a leader in the field of international accounting,and the formulation of American accounting standards has a profound impact on the accounting standards of the world.This paper compares and analyzes the differences between the basic government accounting standards of China and the United States,and puts forward some relevant policy suggestions on this basis.
作者
苏文佳
Wenjia Su(Wuhua Zhijiang education and training school Co.,Ltd,Kunming 650032,China)
关键词
中美两国
政府会计准则
体系差异
China and America
Government Accounting Standards
System Differences
