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现行会计制度对信息的反映不够充分,也不能明确反映政府部门的真实财务状况,只有采用权责发生制才能全面反映政府的资产和负债状况以及政府的所有公共交易。
The current accounting system does not reflect the information adequately and does not clearly reflect the real financial status of government departments. Only the accrual basis can fully reflect the government’s assets and liabilities as well as all government public transactions.