government accounting
英 [ˈɡʌvənmənt əˈkaʊntɪŋ]
美 [ˈɡʌvərnmənt əˈkaʊntɪŋ]
政府（预算）会计
双语例句
- Assuming public accountability is the function of public finance, and government accounting is the assertion, measurement and communication of the process of the discharge of public accountability.
公共财政的职能本质上是政府要承担的公共责任，而政府会计就是对公共受托责任完成过程及其结果的认定、计量和报告。 - Today, theories of property right accounting are mainly on enterprise accounting, not on government accounting.
目前，产权会计学派的研究重点主要是关于企业会计。 - Budget of French Government and Government Accounting Reform: Comment and Reference
法国政府预算与政府会计改革：评介与借鉴 - The Research on Special Assessment Funds Accounting on Government Accounting; The CFs Comparison of Accrual-oriented Government Accounting Model& Evidence form American and Australian Federal Financial Accounting
政府会计模式下建立特种基金会计的探讨应计导向政府会计模式的概念框架比较研究&以美国、澳大利亚联邦政府会计为例 - A Study on the Construct of Events-based Government Accounting Information System
基于事项法的政府会计信息系统构建研究 - Effectiveness of Introducing Accrual Basis Government Accounting into the Reformation of Performance-Oriented Budgeting: Base on the Perspective of System Relevancy
绩效预算改革引入权责发生制政府会计的有效性分析&基于制度关联性的视角 - Generally accepted government accounting principles
一般公认的政府会计原则 - Study on Constructing Dual Structure of Accounting Elements in Government Accounting
政府会计中构建二元结构会计要素的研究 - Reflection on the Accordant Reforms of Public Budget and Government Accounting
对公共预算改革与政府会计改革协调推进的思考 - Therefore, it is expected to set up government accounting and report systems and accrual basis step by step.
应逐步建立起政府会计体系、政府财务报告制度，逐步实行政府会计制度权责发生制。 - Pushing government performance audit and reforming government accounting is an important task in China.
开展政府绩效审计和推行政府会计改革都是我国当前的紧要任务。 - Government accounting innovations must focus on accounting objective, note-accounting base, accounting entity and financial statements, etc.
政府会计改革应着重从会计目标、记账基础、会计主体、会计报告等方面进行。 - Government accounting regulation came into being mainly because of market failure, which is the counterpart of government failure.
政府会计监管产生的主要动因在于市场失灵，但与此对应的则是政府失灵，后者导致了监管成本膨胀以及对市场竞争条件的破坏。 - Reasonable theories and practices of government accounting and public finance are both key elements of sound public governance structure.
完善的政府会计理论与实务、健全的公共财政职能都是良好的公共治理的关键因素。 - Interactive Relationship of Government Performance Audit and Government Accounting Reform
政府绩效审计与政府会计改革的互动关系研究 - There is closely relation between government accounting and government debt risk control.
政府会计与政府负债风险控制有着密不可分的关系。 - Secondly, we have a theoretical analysis and study on the government accounting control system.
其次对政府会计管制系统进行了理论分析及考察。 - These changes make the existing budget accounting system with a lag in some areas or can not meet the changes of government public finance system, and it also puts forward higher requirements for government accounting information.
这些变化，一方面使现行预算会计制度在某些方面具有滞后性或不能满足变化的政府公共财政体制，另一方面也对政府会计信息提出了更高的要求。 - Balance sheet approach of fiscal risk is the link of fiscal risk management to the government accounting.
财政风险的资产负债表管理是将财政风险和政府会计联系在一起的纽带。 - In the research of government accounting theory system, this paper will focuses on four aspects, which are the goal, the main body, the accounting basis and the accountant elements.
在政府会计的理论体系的研究中，文章重点从政府会计的目标、主体、核算基础和会计要素内涵的界定四个方面进行了探讨。 - The government accounting reform means the process of model selection.
政府会计改革的过程是对政府会计模式选择的过程。 - Finally, the concepts of the government accounting and recognition basis are introduced.
最后，本部分简述了政府会计、会计的确认基础的概念，并且对有关研究的基础理论进行概述。 - First the author defines the scope of government accounting be studied in this paper.
本文首先对所研究的政府会计的范围进行了界定。 - This chapter introduces the present situation of government accounting basis of our country, including the change of our government accounting system, the accounting system structure and the problems existing in the current accounting basis.
第三章是理论基础分析，介绍了我国政府会计确认基础的现状，包括我国政府会计制度的变革、我国会计体系结构和现行我国会计核算基础存在的问题。 - Those impedes government accounting from providing useful information in financial risk management.
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。 - International practice indicates that budget reform and government accounting reform are important aspect to enhance government management.
国际经验表明，预算管理改革与政府会计改革是提高政府受托责任的重要做法，政府会计改革通常涵盖在预算管理改革的大框架内。 - I stood in the position of accounting for the incident in-depth analysis, and proposed risk management perspective based on the national debt obligation and the basis of government accounting reform arguments.
笔者站在会计的立场上对该事件进行了深入的分析，并提出了基于国家负债风险管理视角的政府会计负债确认基础改革的论点。 - Firstly, the author analyses the necessity of government accounting reform from the angle of government function transformation.
首先从政府职能转变的角度，分析了政府会计改革的必要性。 - Literature review introduces the existing research results from the following three aspects: the government accounting reform, institutional change theory, institutional change and and government accounting.
文献综述则从政府会计改革、制度变迁理论以及制度变迁与政府会计改革的相关研究三个方面介绍了政府会计的现有研究成果，并对已有文献进行了评述。 - The third part points out the problems of the current government accounting basic.
第三部分指出我国现行政府会计确认基础存在的问题。