会议专题

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)