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近二、三十年来,随着西方发达国家新公共管理运动的兴起,政府会计发展呈现出企业化趋势。其中尤以澳大利亚公共部门与私人部门共同适用同一套会计准则最为典型。面临着政府会计企业化这一浪潮,不少会计入感到困惑:到底政府会计与财务报告是否应当与企业会计与财务报告有差别?到底政府会计与企业会计是趋同还是分离?对此,笔者作些分析。
In the recent two or three decades, with the rise of the new public management movement in western developed countries, the development of government accounting shows the trend of enterpriseization. Among them, the common application of the same set of accounting standards among the public and private sectors in Australia is most typical. Faced with the wave of government accounting enterprise, many accounting confusion: in the end whether the government accounting and financial reporting and accounting and financial reporting should be different? In the end government accounting and corporate accounting is the convergence or separation? In this regard, the author for Some analysis.