{"title":"地方政府支出对账特征研究——以预算会计与财务会计对账分析为中心","authors":"Sung-yoon Ahn","doi":"10.15710/KGAR.2020.18.3.1","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Study on the Characteristics of Expenditure Reconciliations by Local Governments : Focusing on the Analysis of Reconciling Budgetary and Financial Accounting\",\"authors\":\"Sung-yoon Ahn\",\"doi\":\"10.15710/KGAR.2020.18.3.1\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":430849,\"journal\":{\"name\":\"Korean Governmental Accounting Review\",\"volume\":\"20 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-12-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Korean Governmental Accounting Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15710/KGAR.2020.18.3.1\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Korean Governmental Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15710/KGAR.2020.18.3.1","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Study on the Characteristics of Expenditure Reconciliations by Local Governments : Focusing on the Analysis of Reconciling Budgetary and Financial Accounting