政府会计准则

二是整合现行预算会计制度体系，逐步建立符合公共财政要求的统一、规范的政府会计准则。

To meet the demands of public finance , unified and standard government accounting principles should be established steadily .

比较分析了国际会计师联合会和美国政府会计准则委员会的政府财务报告模型，并且尝试构建了政府财务报告的最优模型。

We compare and analyze the government financial report criterion established by GASB and IFAC , and try to give some improvements in this foundation .

传统上美国高校会计制度采用“双轨制”方法，私立大学遵从财务会计准则委员会的准则，公立大学采用政府会计准则委员会的准则，二者一般都采用“基金”会计核算方法。

Double-track method is adopted in the American college accounting system traditionally . The private universities follow the codes issued by the Financial Accounting Standards Board ;

鉴于预算执行与预算控制的重要性，我国在制定政府会计准则时，需要兼顾预算执行和控制方面的要求，并在政府预算和政府会计之间进行协调。

Considering the importance of budget , when establishing government accounting standards , we need to give attention to both the request of budget implementation and budget control , and carry on the coordination between government budget and government accounting .

同时，政府会计准则的构建，促使我国政府财务信息的利益相关者更好地理解我国政府会计和政府财务报告，帮助他们做出正确的经济决策，也有助于政府更好的履行公共受托责任。

Meanwhile , the establishing of Government Accounting Standards , prompts our stakeholders of the government financial information to better understand our government accounting and government financial reporting , to help them make the right economic decision , and help government to better fulfill its public accountability .

本文利用博弈理论，通过建立三方博弈模型来分析政府、会计准则制定机构以及企业之间的博弈，求解出纳什均衡。

This article analyzes the game between government , establishing organization of accounting standards and enterprise and works out Nash equilibrium by setup three sides game model .

企业经营者、投资家、政府机关、会计准则设计主体以及研究者等各方面的相关者都将更多的视线投向了无形资产。

The enterprise operators , the bond investor , the government agency , the people who design the accounting principles , researcher and various aspects which have relationships all focus on the intangible asset .

另外，美国政府正考虑改变会计准则，以迫使银行将一些许多表外投资工具重新列入转回资产负债表账面上。

Separately , American officials are considering changing the accounting rules to force banks to take many off-balance-sheet vehicles back on to their balance sheets .

随着我国上市公司财务报告舞弊问题的日益严重和由此带来的严重的经济后果，财务报告舞弊问题业已引起广大投资者、债权人和政府主管部门以及会计准则制定机构的极大关注。

With the problem of fraudulent financial reporting becoming more and more serious among the listed companies of PRC , and thus economic consequence incurred , investors , creditors , government and institutions related have already taken the fraud into great consideration .

而政府财务报告的质量取决于一个国家政府会计准则制定的质量。

The quality of government financial reports depend on the accounting standards that the government developed .

会计信息是一种典型的公共物品，由于存在市场失灵、政府失灵，无法从根本上回答是政府制定会计准则还是由民间机构制定准则。

Accounting information is typical public goods . It is hard to answer whether accounting standards should be set by government or private organization in basically since there are " market failure " and " government failure " .