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| 摘要: |
| 会计目标是会计理论与会计实践的起点和归宿 ,在会计理论结构中居于重要位置。目前我国预算会计目标尚未建立 ,导致预算会计规范缺乏会计目标的指导。因此 ,在分析我国预算会计环境的基础上 ,借鉴国外政府与非营利组织会计目标理论的研究成果 ,构建我国预算会计目标是今后预算会计改革的一个重要课题 |
| 关键词: 预算会计,会计目标,构建 |
| DOI： |
| 分类号:F810.6 |
| 基金项目: |
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| About the Budget Accounting Target |
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李定清' target='_blank'>LI Ding-qing
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| Abstract: |
| An accounting target is the starting point as well as destination of the accounting theory and practice. It is an important part in the system of the accounting theory. Today, a budget accounting target hasn't been set up in China yet and there is no gui |
| Key words: budget accounting,accounting target,practice, |
