政府会计

第三部分，政府会计的基本假设。

The third part discusses the basic postulates of governmental accounting .

政府会计与预算基础：非对称的改革进程分析

Governmental Accounting and Budgeting Basis : an Analysis of Asymmetric Evolution

由联邦政府会计总署决定（GovernmentAccountabilityOffice）截止日期是1月5日。

A decision by the U.S. Government Accountability Office is due by Jan. 5 .

根据会计环境和实际情况，目前我国政府会计只能选择模式X。

According to the accounting environment and the actual situation , Chinese government accounting can only choose Model X at present .

在我国迈进WTO的门槛后，如何建立现代政府会计、构建适应我国国情的政府会计概念框架，是一个值得探讨的问题。

After entering the WTO , we are facing a problem that is how to found a modern government accounting which suits our own condition .

在参议院军事委员会举行关于F-35项目听证会的同时，联邦政府会计总署（GAO）发布了最新的成本评估报告，结果令人震惊。

The latest cost estimates from the Government Accountability Office ( GAO ) , published in May to coincide with a Senate Armed Services Committee hearing on the F-35 programme , were shocking .

论政府会计在政府负债风险控制中的重要作用

Commenting on the Important Influence in the Government Debt Risk Control

基于事项法的政府会计信息系统构建研究

A Study on the Construct of Events-based Government Accounting Information System

世界上的许多国家都在对本国的政府会计框架进行重新思考。

Most countries are contemplating their own framework of government accounting .

政府会计中构建二元结构会计要素的研究

Study on Constructing Dual Structure of Accounting Elements in Government Accounting

政府会计改革的公共受托责任视角解析

Analysis of Government Accounting Reform from the Perspective of Public Accountability

美国政府会计年度法定为九月三十日结束。

The U.S. government fiscal year legally ends on September 30 .

政府会计改革的过程是对政府会计模式选择的过程。

The government accounting reform means the process of model selection .

对公共预算改革与政府会计改革协调推进的思考

Reflection on the Accordant Reforms of Public Budget and Government Accounting

会计准则的制定动因论现代政府会计

A Discussion on the Accounting Standard System On the Modern Government Accounting

第二部分，政府会计目标。

The second part discusses the objective of governmental accounting .

社会主义改革。浅论我国政府会计的现状及改革思路

Talking about the Present Situation and Reform Ideas of Chinese Governmental Accounting

政府会计确认基础与权责发生制预算改革的思考

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

政府会计的中美差异比较

The Difference Comparison of Governmental Accounting Between America And China

基于公允价值的我国政府会计研究

Research on China 's Governmental Accounting Based on Fair Value

政府会计目标及其相关问题的理论探讨

A Theoretical Analysis of Government Accounting Objective and Relative Issues

政府会计环境与政府会计改革研究：回顾和展望

Governmental Accounting Circumstance and Governmental Accounting Reform Research : Expectation and Review

政府会计标准委员会第一标准薪级职系〔资历组别〕

Governmental Accounting Standards Board Model Scale 1 grades [ qualification group ]

这些造成了我国的政府会计无法提供进行财政风险管理有价值的会计信息。

Those impedes government accounting from providing useful information in financial risk management .

二是政府会计手段多靠行政、少有民事；

Secondly , governmental departments mostly use administrative way little on civil way ;

在宏观层面上深入研究了影响政府会计改革的制度结构问题。

Deeply researching the institutions effecting governmental accounting reforms .

财政风险管理与政府会计关联十分密切。

Fiscal risk management is intensively connected with government accounting in many ways .

政府会计与政府负债风险控制有着密不可分的关系。

There is closely relation between government accounting and government debt risk control .

美国政府会计改革及启示

The Reform of American Government Accounting and its Enlightenment

第四部分，政府会计要素。

Part four of this thesis discusses the basic elements of governmental accounting .