我国市级政府会计信息披露研究——基于杭州与多伦多的比较分析
  
DOI:
中文关键词:  市级政府;政府会计;信息披露
英文关键词:municipal government; government accounting; information disclosure
基金项目:
作者单位
耿建新 杨开 中国人民大学商学院 
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中文摘要:
      2019年1月1日起,我国开始施行新的政府会计制度,开拓了会计规则国际趋同另一个重要领域。但是,我国政府会计信息披露怎样才能满足现实需求,也是会计界同仁关心的问题。在新旧政府会计制度转换之际,本文以我国市级政府的会计信息披露为研究对象,以中国杭州市与加拿大多伦多市为典型案例,分别从披露形式及披露内容两方面进行比较,以借鉴加拿大在政府会计信息披露方面的做法和经验,探讨我国政府会计在信息披露方面的未来发展方向。最后,本文结合案例比较结果及我国实际情况提出了政策建议,以期辅助新的政府会计制度实施后信息披露规范的完善,促进政府财务报告质量的提升。
英文摘要:
      Comparative Analysis Based on Hangzhou and Toronto Abstract:Since January 1, 2019, China has begun to implement the new government accounting system.So far, China’s government accounting system has basically achieved convergence with international standards in accounting information processing However, China’s government accounting information disclosure still lags behind the international advanced level and cannot meet the actual needs, which is also a concern of the accounting colleagues. At this turning point, this paper studies the accounting information disclosure of the municipal government in China and takes Hangzhou, China and Toronto, Canada as examples. Through comparison, the paper draws on Canada’s advanced experience in government accounting information disclosure, and makes recommendations on the accounting information disclosure by the Chinese municipal government, so as to assist the improvement of government financial reports after the implementation of the new accounting system.
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