中国预算会计与美国政府会计资产要素的比较  

A comparison of the Asset Elements of the Budget Accounting in China with US Government Accounting

作　　者：刘曼[1] 

机构地区：[1]云南财贸学院财务会计学院,云南昆明650221

出　　处：《云南财贸学院学报》2004年第1期68-70,共3页Journal of Yunnan Finance and Trade Institute

摘　　要：中国预算会计和美国政府会计的会计规范由于运行环境不尽相同,资产要素的种类、计量存在不少相同、相似及相异之处,全面了解和比较中美政府会计规范,有助于中国预算会计规范体系的不断完善。Because the standards of China budget accounting,similarities and US government accounting work in different environments,there are some identities,similarities and differences in the variety and measurement of the asset elements.Overall understanding and comparing of Sino_US government accounting standards helps to perfect the standards of our country's budget accounting.

关 键 词：中国 预算会计 美国 政府会计 资产 会计计量 

分 类 号：F810.6[经济管理—财政学]