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我国现行事业单位会计制度初探

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计, 2003,(10). Р[21] IFAC. Accounting for Social Policies of Governments .Public mittee, 2004 . Р[22] IMF. Governmental Finance Statistics Manual 2001 .Washington. 2001 .Р[23] IMF. Fiscal Transparency .Washington. 2001 .Р[24] Cornell, B., A Shapiro. Corporate Stockholders and Corporate Finance .Financial Management, 1987, 16 (1) :5-14 . Р[25] Shimin Chen,Zhang Sun,and Yuetang Wang. Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices .Accounting Horizons, 2002, Vol.16 (No.3) . Р[26] e J.Benston. An analysis of the role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility .Journal of Accounting and Public Policy, 82 (No.1) . Р[27] Diamand,J. Performance.Budgeting-Is Accrual Accounting Required .IMF Working PAPER. 2002 .

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