【作者】 常丽；

【机构】 东北财经大学会计学院；

【摘要】 本文在阐述政府资产负债要素的界定、分类基础上,结合美国和日本等发达国家政府会计实践探讨了政府资产负债要素的披露问题,尤其针对政府特殊资产负债的披露提出了具体建议。更多还原

【Abstract】 This article firstly describes the definition and classification of assets and liabilities elements in government accounting. Combined with the government accounting practices of America, Japan and other developed countries, it then probes into the disclosure of these elements and especially puts forwards suggestions about how to disclose special assets and liabilities of government accounting.更多还原