新政府会计制度对财务管理的影响研究

{"title":"新政府会计制度对财务管理的影响研究","authors":"","doi":"10.25236/ajbm.2023.052024","DOIUrl":null,"url":null,"abstract":"As an economic management activity, governmental accounting can calculate government assets through a series of special methods, such as accounting recognition, measurement and reporting, to provide cost, budget and other related asset information for government asset management. The new governmental accounting system is conducive to solving the problems of unreasonable budget preparation, inadequate internal control. The accuracy of performance evaluation is not high. The new governmental accounting system has a boosting effect on comprehensively strengthening government asset management from three aspects of budgeting, internal control and performance evaluation.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"97 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Research on the Impact of the New Government Accounting System on Financial Management\",\"authors\":\"\",\"doi\":\"10.25236/ajbm.2023.052024\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"As an economic management activity, governmental accounting can calculate government assets through a series of special methods, such as accounting recognition, measurement and reporting, to provide cost, budget and other related asset information for government asset management. The new governmental accounting system is conducive to solving the problems of unreasonable budget preparation, inadequate internal control. The accuracy of performance evaluation is not high. The new governmental accounting system has a boosting effect on comprehensively strengthening government asset management from three aspects of budgeting, internal control and performance evaluation.\",\"PeriodicalId\":282196,\"journal\":{\"name\":\"Academic Journal of Business & Management\",\"volume\":\"97 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Academic Journal of Business & Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25236/ajbm.2023.052024\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Academic Journal of Business & Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25236/ajbm.2023.052024","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

政府会计作为一项经济管理活动,可以通过会计确认、计量和报告等一系列特殊方法对政府资产进行核算,为政府资产管理提供成本、预算等相关资产信息。新的政府会计制度有利于解决预算编制不合理、内部控制不到位等问题。性能评价的准确性不高。新的政府会计制度从预算、内部控制和绩效评价三个方面对全面加强政府资产管理具有促进作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Research on the Impact of the New Government Accounting System on Financial Management
As an economic management activity, governmental accounting can calculate government assets through a series of special methods, such as accounting recognition, measurement and reporting, to provide cost, budget and other related asset information for government asset management. The new governmental accounting system is conducive to solving the problems of unreasonable budget preparation, inadequate internal control. The accuracy of performance evaluation is not high. The new governmental accounting system has a boosting effect on comprehensively strengthening government asset management from three aspects of budgeting, internal control and performance evaluation.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信