government accounting

Study on Constructing Dual Structure of Accounting Elements in Government Accounting

政府会计中构建二元结构会计要素的研究

互联网摘选

Balance sheet approach of fiscal risk is the link of fiscal risk management to the government accounting.

财政风险的资产负债表管理是将财政风险和政府会计联系在一起的纽带。

互联网摘选

Government departments need to reverse the performance evaluation-oriented, and improve government accounting system, and reform the existing taxation system, and expand the local government bonds issue.

对于政府部门要有堵有疏，既要扭转政绩考核导向、改进政府会计系统，又要推进财税体制改革，扩容地方债券发行。

互联网摘选

Most of the western countries classify accounting into government accounting, non-profit organization accounting and enterprise accounting based on the criteria of operation target and operation pattern.

当代西方国家普遍以主体的运营目标和运营方式为标准，将会计区分为政府会计、非营利组织会计和企业会计三个领域。

互联网摘选

Some European financial institutions should have taken bigger losses on their Greek government bond holdings in recent results announcements, says the organisation that sets their accounting rules.

负责制定银行会计准则的国际会计准则理事会（IASB）表示，欧洲某些金融机构在最近的业绩公告中对所持希腊国债的损失计提不足。

互联网摘选

The accounting firm deliberately destroyed documents to thwart government investigators...

会计事务所故意毁坏文件，阻挠政府调查工作。

《柯林斯高阶英汉双解学习词典》

The accounting fraud of Enron and World Telecommunication, the fall of America stock market began in the spring of 2002 again bring the issues caused by the identification of ESO and other related series of problems to the broad attention of enterprises, government and accounting institutes.

但随着安然、世通财务舞弊及2002年春美国股市出现的下跌，经理人股票期权确认及由此而产生的一系列问题再次引起了企业、政府、准则制定机构的广泛关注。

互联网摘选

Meanwhile, the establishing of Government Accounting Standards, prompts our stakeholders of the government financial information to better understand our government accounting and government financial reporting, to help them make the right economic decision, and help government to better fulfill its public accountability.

同时，政府会计准则的构建，促使我国政府财务信息的利益相关者更好地理解我国政府会计和政府财务报告，帮助他们做出正确的经济决策，也有助于政府更好的履行公共受托责任。

互联网摘选

The 17th CPC National Congress and the 3rd Plenary Session of the Eleventh Central Committee definitely pointed out that financial functions should be positively exerted to promote government accounting reform.

党的十七大以及十七届三中全会也明确指出积极发挥财政职能，推进政府会计改革。

互联网摘选

Differing from business accounting that adopts the accrual basis, the traditional government accounting always uses the cash basis as the accounting confirmation basis.

与企业会计采用权责发生制不同的是，传统的政府会计一直是以收付实现制作为核算基础。

互联网摘选

A Theoretical Analysis of Government Accounting Objective and Relative Issues

政府会计目标及其相关问题的理论探讨

互联网摘选

Those impedes government accounting from providing useful information in financial risk management.

这些造成了我国的政府会计无法提供进行财政风险管理有价值的会计信息。

互联网摘选

In the field of business accounting, accrual has been used for several hundred years, but in the field of government accounting, cash basis is used.

在企业会计领域，权责发生制早在几百年前就确立了地位，而在政府会计领域，收付实现制则长期以来是通行的惯例。

互联网摘选

However, so far, the government accounting of our country is unable to satisfy the need of relevant information on local government contingent liability. Therefore, it is necessary to reform local government debt accounting system under the guidance of risk management theory.

但目前我国的政府会计尚不能满足对地方政府或有债务信息的需求，因此有必要在风险管理理论的指导下，对地方政府或有债务会计核算制度进行改革。

互联网摘选

Considering the importance of budget, when establishing government accounting standards, we need to give attention to both the request of budget implementation and budget control, and carry on the coordination between government budget and government accounting.

鉴于预算执行与预算控制的重要性，我国在制定政府会计准则时，需要兼顾预算执行和控制方面的要求，并在政府预算和政府会计之间进行协调。

互联网摘选

To meet the demands of public finance, unified and standard government accounting principles should be established steadily.

二是整合现行预算会计制度体系，逐步建立符合公共财政要求的统一、规范的政府会计准则。

互联网摘选

Most countries are contemplating their own framework of government accounting.

世界上的许多国家都在对本国的政府会计框架进行重新思考。

互联网摘选

It also analyzes the nature and characteristic of the frame system. Secondly, based on such framework, this paper discusses China's current situation of the enterprise accounting standards, government accounting standards and non-profit organization accounting standards respectively and points out the main existing problem.

其次，在会计标准框架体系这个整体框架内，对我国企业会计标准、政府会计标准和非营利组织会计标准的现状分别进行了分析，并简单归纳了目前我国会计标准存在的一些主要问题；

互联网摘选

The accounting firm deliberately destroyed documents to thwart government investigators

会计事务所故意毁坏文件，阻挠政府调查工作。

柯林斯高阶英汉双解学习词典

The Border of Government Accounting Regulation at the Cost and Return Point of View

从成本效益的角度看政府会计监管的界限

互联网摘选

The accounting firm deliberately destroyed documents to thwart government investigators.

会计事务所故意毁坏文件，阻挠政府调查工作。

《柯林斯高阶英汉双解学习词典》

A Study on the Construct of Events-based Government Accounting Information System

基于事项法的政府会计信息系统构建研究

互联网摘选