企业、事业单位和政府会计基本准则比较研究

发布时间：2018-05-06 08:18

本文选题：政府会计改革 + 会计基本准则　；参考：《财会通讯》2017年16期

【摘要】：本文结合我国会计改革历程,从制定背景、准则框架、具体内容(总则、会计信息质量要求、会计要素、计量属性)、会计报告和附则五个方面对《企业会计准则——基本准则》、《事业单位会计准则》和《政府会计准则——基本准则》进行了全方位的比较分析,比较三者的异同。最后,文章给出了制定我国财务会计概念框架、统一权责发生制会计核算基础、修订《事业单位会计准则》三点建议。
[Abstract]:Based on the course of accounting reform in China, this paper introduces the background, standard framework, specific contents (general principles, quality requirements of accounting information, accounting elements), The measurement attributes, accounting reports and subsidiary rules are compared and analyzed in five aspects: the Accounting Standards for Enterprises, the Accounting Standards for institutions and the basic Standards for Government Accounting, and the similarities and differences among the three are compared. Finally, the paper gives three suggestions on formulating the conceptual framework of financial accounting in China, unifying the basis of accounting on accrual basis, and revising the Accounting Standards of institutions.
【作者单位】：长江大学管理学院;
【分类号】：F810.6

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