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及时、准确地对政府投资的市政公用基础设施类资产进行会计核算,有利于反映和监督政府会计主体的财务状况,提高政府财政资金的使用效率和效果。
The timely and accurate accounting of municipal public infrastructure assets invested by the government is conducive to reflecting and supervising the financial status of the government accounting entities and improving the efficiency and effectiveness of the government financial funds.