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dc.contributor.advisor李建发
dc.contributor.author杨丹
dc.date.accessioned2016-02-23T01:05:25Z
dc.date.available2016-02-23T01:05:25Z
dc.date.issued2015-07-09 16:48:01.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95584
dc.description.abstract近年来,我国对政府会计和政府财务报告制度改革愈发重视。2014年12月,国务院批转了《权责发生制政府综合财务报告制度改革方案》,明确改革的总体目标是建立健全政府会计准则体系、完善政府财务报告编制办法、适度分离预算会计与政府财务会计,为改进政府绩效监督考核、防范财政风险等提供支持,以提高政府财务管理水平和促进财政经济的可持续发展,对我国政府财务报告制度改革做出了总体规划。相较于中央对政府财务报告制度改革的极大重视,目前我国政府财务报告制度还有很多问题亟需改善,如仅有预算报告而没有资产负债表及运营表、尚未制定政府会计准则、缺乏相应的审计制度等。本文以Lüder的政府会计改革的权变模型为理论基础,对...
dc.description.abstractIn recent years, our country focuses more on the government accounting and government financial report system reform. The State Council approved the "accrual government Consolidated financial report system reform scheme" in December 2014, which elaborates an overall plan for the China's government financial reporting system reform. The scheme makes clear that the overall goal of the reform is to s...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46659&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=51199
dc.subject政府会计
dc.subject政府综合财务报告
dc.subject印度尼西亚
dc.subjectLüder权变模型
dc.subjectGovernment Accounting
dc.subjectGovernmental Consolidated Financial Report
dc.subjectIndonesia
dc.subjectLüder's Contingency Model
dc.title印度尼西亚政府财务报告制度——经验与借鉴
dc.title.alternativeIndonesia Governmental Financial Report: The Experience and Lessons
dc.typethesis
dc.date.replied2015-05-19
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520121151113


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