governmental accounting

Nonprofit accounting also follows a pattern of accounting that is similar to governmental accounting.

非营利组织会计也沿用与政府会计相似的会计模式。

The No.15 five-year Compendium of national economy and social development passed in March 2006 has clearly suggested pushing actively the reform of Chinese governmental accounting.

2006年3月通过的《国民经济与社会发展第十一个五年规划纲要》也已明确提出要积极推动政府会计改革。

These two areas are often joined together under the term governmental accounting and nonprofit accounting.

这两个领域通常合称为政府会计和非营利组织会计。

It also compares governmental accounting with non-profit organization accounting and budgetary accounting, and analyzes the flaws of budgetary accounting.

然后比较了政府会计、民间非营利组织会计及预算会计，分析了预算会计的缺陷及建立政府会计的必要性；

However, it usually gives expression to applying a new governmental accounting model or technical tool in broad terms.

但是，它往往又体现为一种新的政府会计模式或者更广泛地说技术工具的引入。

The third part discusses the basic postulates of governmental accounting.

第三部分，政府会计的基本假设。

Modern accounting has followed a developmental path from Laze fare to governmental regulation.

现代会计的发展走过了从自由放任到政府监管的历程。

However, current researches mainly concentrate on accounting objective, accounting basis and the relation between budgetary accounting and governmental accounting.

近年来，我国也有不少学者致力于政府会计研究，毫无疑问，这些研究为我国政府会计改革奠定了一定的理论基础。

Developmental Mode of Accounting: Laze fare governmental regulation overall governance

会计发展路径：自由放任·政府监管·全面治理

This exactly becomes a sally port of researching the cause of formation of governmental accounting reforms "performance paradox".

这恰好形成了研究政府会计改革绩效悖论问题成因的突破口。

Deeply researches the economic nature and goals of governmental accounting reforms at the micro-level, which breaks through the limitations of researching the problems of governmental accounting reforms only from adopting a new technical tool in order to improve governmental sectors' performance. 4.

在微观层面上深入研究了政府会计改革的经济本质和目标，超越了单从引入新型技术工具、提高政府绩效角度研究政府会计改革问题的限制。

And at the same time should further perfect governmental accounting supervision, social accounting supervision and the units' internal accounting supervision for the purpose of attaining the goal of perfecting the supervision and control of accounting information and increasing the quality of accounting information.

同时，应进一步完善政府会计监督、社会会计监督和单位内部会计监督，以达到完善会计信息监管、提高会计信息质量的目的。

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

政府会计确认基础与权责发生制预算改革的思考

So governmental accounting and financial report will emphasize the manage duty about approvable financial resources.

于是，政府会计与财务报告就强调对可支用的财务资源的控制和经营管理责任。