Expenditure Cycle as Logic Starting Point of Building the Dual Integrated Governmental Accounting Elements

摘要：

　　At present,there are great flaws in the budget accounting in China.Meanwhile,demand for accounting information in public budget management and control has become unquenchable.Based on expenditure cycle as a logical starting point to build the basic frame of budget accounting,this paper combines budget accounting with governmental financial accounting,and constructs the Dual Integrated Accounting Elements.Based on the research result of Guangdong Budget Accounting Institute,this paper designs the Dual Integrated Governmental Accounting Elements.

作者: CHUNYAN CHEN CHUANYONG CHENG

作者单位: School of Management,Hubei University of Arts and Science 441003 Xiangyang Hubei,China

会议类型: 国际会议

会议名称: 2014 International Conference on Management and Engineering(CME 2014)(2014管理与工程国际会议)

会议地点: 上海

会议语种:英文

页码: 1-4

在线出版日期: 2014-05-24（万方平台首次上网日期，不代表论文的发表时间）