Cai Han-bo
Abstract
Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis. For resolving these problems we should draw lessons from the international experience and the budget accounting's foundation should realize the transition gradually from cash basis to accrual system.
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Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis. For resolving these problems we should draw lessons from the international experience and the budget accounting's foundation should realize the transition gradually from cash basis to accrual system.
Key concepts: Accrual, Accounting, Cash, Accounting information system, Foundation (evidence), Fund accounting, Accounting standard, Business