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美国联邦政府是西方发达国家较早编制权责发生制(以下简称应计制)政府财务报告的国家编报比较成熟,对我国政府财务报告编制有参考借鉴作用。联邦政府财务报表合并的范围包括政府立法机关、行政机关和司法机关三个分支。联邦政府的合并财务报表包括六张报表。一、净成本表净成本表列报各联邦机构以及政府整体运营的净成本信息。报表分两个部分,第一部分列报主要的联邦机构(2010年列
The federal government of the United States is a country where the western developed countries have compiled the government accrual basis for accruals accruals (hereinafter referred to as accrual basis), and have a comparatively mature compilation of reports on the government financial reports of our country. The federal government’s consolidated financial statements include the three branches of the government legislature, the executive branch and the judiciary. The federal government’s consolidated financial statements include six statements. Net Cost Table The net cost table presents the net cost information for each federal agency and for the government as a whole. The report is divided into two sections. The first section presents the major federal agencies (2010 column