| 预算会计和政府会计及非营利组织会计概念辨析 |
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| 引用本文： | 杜雁.预算会计和政府会计及非营利组织会计概念辨析[J].科技情报开发与经济,2005,15(15):158-159. |
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| 作者姓名： | 杜雁 |
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| 作者单位： | 湖南大学会计学院,湖南,长沙,410079 |
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| 摘 要： | 为提供高质量的政府会计信息，有必要明晰预算会计、政府会计和非营利组织会计这3个既有联系又相互区别的概念。通过分析比较三者的概念、目标等内容，达到了理清三者关系的目的。
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| 关 键 词： | 预算会计 政府会计 非营利组织会计 |
| 文章编号： | 1005-6033（2005）15-0158-02 |
| 收稿时间： | 2005-04-19 |
| 修稿时间： | 2005年4月19日 |
Discrimination of the Conceptions of the Budget Accounting,Government Accounting and Non-profit Organization Accounting |
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| DU Yan.Discrimination of the Conceptions of the Budget Accounting,Government Accounting and Non-profit Organization Accounting[J].Sci-Tech Information Development & Economy,2005,15(15):158-159. |
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| Authors: | DU Yan |
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| Abstract: | In order to provide the high-quality government accounting information, must make clear the three conceptions of the budget accounting, government accounting and non-profit organization accounting, which connect with each other and distinguish from each other. This paper analyzes and compares the conceptions, targets and contents of the three sides, achieving the goal of making clear the relationship among the three sides. |
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| Keywords: | budget accounting government accounting non-profit organization accounting |
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