The Establishment of the Composing System of Governmental Accounting in China

摘要：

Based on the study of the traditional governmental accounting composing system in China, in this paper the author pointed out that there are some problems existed in current governmental accounting system in China, such as budget accounting system is mixed up, budget accounting inconsistent with its essence, systemic and integrated governmental cost and expense information is lacked, governmental management accounting is wanted, and put forward relevant amelioration suggestion: establish material governmental budget accounting and financial accounting, introduce governmental cost accounting, construct governmental management accounting. Establish governmental financial management system and perfect governmental audit system at the same time.

关键词： Governmental accounting Composing system Establishment

作者: CHEN Jinsong

作者单位: Accounting Institute, Zhejiang Forestry University, Hangzhou, P.R.China 311300

会议类型: 国际会议

会议名称: The 5th International Conference on Product Innovation Management(第五届产品创新管理国际会议 ICPIM 2010)

会议地点: 武汉

会议语种:英文

页码: 934-938

在线出版日期: 2010-07-10（万方平台首次上网日期，不代表论文的发表时间）