台湾大学张鸿春教授最近在台刊《审计季刊》第２１卷第３期上发表文章介绍，西方国家对其政府会计多有处理准则的订定，以美国为例，联邦政府机关的会计准则，依据的是联邦政府会计准则顾问委员会的公告，该会由国会会计长、财政部与预算管理三部分组成。美国政府会计准则委员 Recently, Professor Zhang Hongchun of Taiwan University published an article in the 21st issue of the Audit Quarterly, Issue 21, No. 3. The western countries have made some stipulations on the handling of their government accounting standards. In the United States, for example, the accounting standards of the federal government agencies are based on Is the announcement of the Federal Government Accounting Standards Advisory Board, which is made up of the Parliamentary Accounts, Treasury and Budget Management. American government accounting standards committee