美国、加拿大政府会计改革的有关情况及启示  

Government Accounting Reform in the US and Canada and its Enlightenment on China

作　　者：欧阳宗书[1] 狄愷[1] 张娟[1] 米传军[1] 邱颖[1] 

机构地区：[1]财政部会计司,100820

出　　处：《会计研究》2013年第11期3-7,95,共5页Accounting Research

摘　　要：本文介绍了美国、加拿大政府会计改革与运行的有关情况,主要包括政府会计及其与预算的关系、政府或公共部门会计准则及其制定机构、政府财务报告及审计制度等三个方面;并简要总结了对我国政府会计改革的若干启示,以期为我国政府会计改革的深入推进提供经验借鉴。This article introduces the progress on government accounting reform in the US and Canada,which mainly includes three aspects: government accounting and its relationship with budgeting,government or public sector accounting standards and the standard- setting bodies,government financial reporting and its auditing system. The enlightenment on China's government accounting reform is summarized,with a purpose of providing reference for the promotion of domestic government accounting reform.

关 键 词：政府会计改革 准则制定 政府财务报告 启示 

分 类 号：F810.6[经济管理—财政学]