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财政部近期发布的《政府会计基本准则》将于2017年1月1日起在国家机关、军队、政党组织、社会团体、事业单位等施行。《政府会计基本准则》对于准确反映政府运行成本,科学评价政府绩效,提升政府工作透明度具有重要意义,同时也将推动相关单位的会计工作从核算型向管理型转变,从报账、记账为主向管理、分析、决策并重转变,单位财务信息将得到更多重视。为了推动政府会计基本准则精准“落地”,帮助相关单位会计人员应对新挑...
为了进一步深化我国的政府会计改革,并推动公共管理、公共财政与政府会计领域学者协同合作、开展务实的创新研究,由中国会计学会政府及非营利组织会计专业委员会主办、中国人民大学和北京师范大学联合承办的第四届“公共管理、公共财政与政府会计跨学科研究国际论坛”暨第六届“政府会计改革理论与实务研讨会”定于2015年5月16日至17日在北京举行,现诚邀各位专家学者积极向本次研讨会投稿。
本文基于行动者网络理论,从转译过程的四个阶段对政府会计改革的策略进行了阐述。针对每一阶段中存在的问题和可以改进的方面进行剖析,就现有的政府会计改革的实施策略提出了实用性建议,旨在拓展政府会计改革的研究视角,进一步推动政府会计改革的发展。
Since its founding forty years ago, the Financial Accounting Foundation has worked to promote clarity, transparency, relevance and reliability in financial reporting. The Financial Accounting Sta...
A strong economy relies in part on the values that are practiced in good fi nancial reporting. Since it was founded in 1972, the Financial Accounting Foundation (FAF) has been working to p...
Those characteristics define high-quality financial reporting. High-quality financial reporting, in turn, is dependent on high-quality financial accounting standards. Financial information that i...
 e Financial Accounting Foundation (FAF) is at the center of the mission to protect the independence and integrity of the standard-setting process.  e adjoining chart (left) illustrates the in...
The FAF is committed to the development of high-quality accounting and reporting standards that help protect and empower investor confidence, facilitate efficient operation of the capital markets ...
“ The Trustees believe that the Standards Board will achieve its mission: to develop standards for accounting and fi nancial reporting that will build confi dence in the reliability of...
美国政府会计准则委员会2006年度报告。
Elevating confi dence in the capital markets, empowering investors and fostering the accountability of state and local governments by setting the standard for standards setting.
The ultimate objective of the Financial Accounting Foundation (FAF) and its two standard-setting boards, the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Boa...
The year 2002 represented a defining period in the history of financial reporting as a string of accounting scandals unfolded and investor confidence suffered significantly. ...
High-quality financial reporting is essential to liquid and efficient capital markets. Investors, creditors and other users of financial statements rely on the availability of transpar...
The year 2000 brought new challenges to the Financial Accounting Foundation as it continued its support for the ongoing endeavors of both Standards Boards. Overall, the Foundation had a very act...

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