Study on Reform in the Accounting Systems of Government Debts of China
This paper suggests integrating existing accounting methods for governmental debts and adopting the models of Accrual-based Accounting System or Modified Cash-based Accounting System. The Modified Cash-based Accounting System model gives attention to the requirements of both Accrual-based Accounting System and Cash-based Accounting System by adding assisting (auxiliary) accounts and develops new approaches to the reform in Accrual-based Accounting System of governmental accounting.
government debts accounting Modified Cash-based Accounting System
SUN Fangcheng
The Key R & D Center for Finance of Chongqing,Chongqing Institute of Technology,Chongqing,400050,China
国际会议
The 5th International Annual Conference on WTO and Financial Engineering(第五届WTO与金融工程国际会议)
杭州
英文
404-408
2008-05-18(万方平台首次上网日期,不代表论文的发表时间)