准确地定义政府会计要素是确认、计量、记录和报告政府的各类活动从而达到政府会计目标的重要基础。本文尝试构建政府会计要素选择的分析框架,在借鉴国际已有先例的基础上,对政府会计要素的选择进行全面分析,并在此基础上为我国政府会计要素的构建提出对策建议。
It is the key foundation to define government accounting elements correctly, for recognizing, measuring, record- ing and reporting different kinds of government activities. This paper, based on international literature reviews, tries to establish an analytic framework for government accounting element choosing, make a systematic analysis, and put forward constructive sug- gestion on for deciding China's government accounting elements.