基于公共受托责任的权责发生制政府会计改革问题分析-analysis on the reform of accrual-based government accounting based on public fiduciary responsibility.docxVIP
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基于公共受托责任的权责发生制政府会计改革问题分析-analysis on the reform of accrual-based government accounting based on public fiduciary responsibility
Thearticleconsistsofsixparts.Thefirstpartisintroduction,itshowsthebackgroundandsignificance,therelevantdomesticandinternationalliteraturereviewandresearchideastobetakeninthisarticleandresearchmethodsandthelackofinnovation.Thesecondpartissomeofthetheoreticalbasisofthearticle.itfirstlydefinedpublicaccountabilityandbasicGovernmentaccountingconcepts,andonthisbasisstudiedthatpublicaccountabilityinclosecontactwiththegovernmentaccounting,limitedthescopeofthisarticle;evaluatedthecashbasisandaccrualbasisofaccountingrecognizedbasis.ThethirdpartisacomprehensiveanalysisofthestatusoftheGovernmentAccounting
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