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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/63959

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/63959

Title:	政府會計準則公報第五號「政府會計報告之編製」之發布--宣告我國政府會計報告將邁入新紀元
Authors:	周玲臺
Contributors:	會計系
Keywords:	政府會計;會計報告
Date:	2006-01
Issue Date:	2014-02-18 15:59:24 (UTC+8)
Abstract:	我國政府會計準則公報第五號「政府會計報告之編製」自民國九十三年初起，歷經公報專案研究小組十次會議研擬，共同規範審議委員會一讀、公開徵詢意見及二、三讀修正定稿後，於九十四年十一月一日由行政院主計處發布，宣告我國政府會計報告已開始邁入新紀元。本號公報除規範基金基礎財務報表之類別與內容外，並選用美國政府會計準則委員會第三十四號公報之報導模式，採取經濟資源流量之應計制基礎，增加整體財務報表及管理者討論與分析，以提昇政府會計報告之有用性。
Relation:	主計月刊, 601, 72-75
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

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