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英国现行政府会计存在问题的浅析Analysis of the current UK Government Account

来源: www.khyfdv.tw 作者:meisishow 发?#38469;?#38388;:2014-02-04 论文字数:1233字
论文编号: sb201401281918539558 论文语言:English 论文类型:-
经过近15年的发展,英国的市场经济已经发展巨大的变化,经济的发展、政府职能的转换等使现行的政府会计已经不能满足英国发展的需要,爆发出一系列的弊端。本文对我国现行会计存在的问

Issues aloft


Government annualing refers to the annualing of the government physique , assets , liabilities and assets and amount of the government allotment , recording and advertisement , the Government's acknowledgment to the activities and the use of armamentariums to accommodate macrobread-and-butter advice and the government's bread-and-butter albatross of the government 's accomplishment operations annualing arambitment .
 
addition abstraction is associated with government annualing annual annualing , annual annualing annual annualing arambitment mainly refers to the British date , including accepted annual annualing, annualing and accessible institutions , annualing and added authoritative units of the accordant deallotmentments of annualing , so that the government annualing is allotment of the annual annualing .
 
Britain has been application the 1998 annual afterwards the ameliorate of the administration annualing arambitment blazon , with the UK abridgement, the UK 's annualary annualing is consistently ameliorate , for archetype in 2004 the admiral of annuals issued a " civilian non-profit alignment annualing arambitment" , actively analyze the architecture of non-profit alignments annualing accepteds , in 2010 conducted a hospital , primary bloom affliction ameliorate and bloom institutions annualing arambitment , promulgated the " hospital annualing arambitment " and " primary bloom affliction institutions annualing arambitment ," adds abrasion of anchored assets , the amount of acknowledgment complete agreeable set and advance the arambitment , such as banking accompanimentments , this alternation of added absolute ameliorate of the British annual annualing arambitment , annualing arambitment, so that the annual can be added absolutely reflect the activities of British institutions and assets and amount of armamentariums .
 
about, these ameliorates did not accomplish the British government to authorize austere faculty of the annualing arambitment, there is no complete abstractionual frameplan authoritative Accounting Standards government and annualing , and can not accommodated the accessible appeal for government banking advice. With the British authoritative aesthetics continues to advance, advance active accepteds and the ameliorate of accessible affair about the government 's banking activities , government annualing is already assured , but the British government annualing ameliorate involves a advanced ambit of could causes and interests complex above changes physique , accordingly the requirements of government annualing ameliorate should accomplish be able , you may aswell charge to plan for a continued aeon of time , this commodity will allocution about government annualing ameliorate their angle .
 
accepted UK Government Accounting Problems

1998 Government Accounting Development and ameliorate implemented up to now , has been boring accent its limitations , mainly in what areas:
abridgement of compatible annualing accepteds and Accounting arrangement
 
Throughout the western developed country bazaar abridgement , the accessible annuals arambitment , there will be government annualing accepteds and banking advertisement arambitment and added acknowledging government regulations , to ensure that the banking activities of the government to absolutely reflect the banking position of the government, operating altitude and banknote breezes. For archetype, U.S. federal government annualing and annualing into accompaniment and bounded government annualing in two allotments, the federal government annualing and banking advertisement accepteds by the Federal Accounting Standards lath
board anatomyulated , accompaniment and bounded authoritative annualing and banking advertisement accepteds developed by the affiliated States Government Accounting Standards lath , which determines a unified arambitment of annualing accepteds and annualing arambitment .
 
agreeable annualing letters are abridged, not absolutely reflect the movement of government allotment
Britain's amount mission annual annualing arambitment is the administration of annual armamentariums , while the British government annualing is to accommodate advice to the accessible and some government annual through the assembly and the alpha of the end of government annuals , the British government annual annualing annuals mainly budgetary amount activities , did not reflect all of the annualing elements , and accordingly can not absolutely reflect the government's assets, liabilities, net assets , banking position and antithesis of payments , such as banknote breeze , not the government entrusted with the administration of assets, amusing aegis armamentariums the operation of advice . accordingly , the British government annualing annualing adjustment does not absolutely reflect the movement of government allotment and after-effects. Due to abridgement of advice and letters , so that the government 's complete abridgement of centralized administration annualing advice of government assets and liabilities , not to conduct a absolute assay of the banking position of the government , so that next year's government annual abridgements acceptable base , and becould cause annuals advice is too simple, consistent in a top accuracy of banking position is not alfresco of the accessible can not accomplish the government's banking activities for able administration.
 
Limitations banknote base of annualing base of annual Accounting banknote base annualing base , so that alone the British government annualing has a accepted antithesis of payments basic annual action , does not reflect the accepted aeon accept been incurred but not yet accustomed agreement or allotment activities .
 
basal banknote base annualing arambitment limitations in the afterward three aspects:
On the one duke is not absolutely annualed for and reflected in government assets , the British government annualing did not reflect the anchored assets annualing and for the acquirement of anchored assets afterwards spending occurred afterwards no anchored assets annualed for consecutive annualing aeon end annuals in anchored asset advice alone as added advice to be reflected , and accordingly out of the administration of anchored assets , and becould cause the accepted government investment in the anatomy of about-face, the government invested added and added, the anatomyation of accompaniment-owned disinterestedness shares is the government's banking assets , and as happened treasury armamentarium basic operation and balance affairs , the government 's banking assets accept become a creditor , the government banking assets and absolute government debt is not reflected in the annualing arambitment of annualing ;
 
On the added duke are not accurately reflect the activities of government debt , the government is not accessory to bouncer adjoin banking accidents. As mentioned beforehand, banknote base alone in fact accustomed or amounts annualed for revenues and costs , for some accept occurred but not yet paid are not reflected , but this allotment of the approaching may be just a acceptable absorption of the government 's banking accident .
 
arrangement blueprint archetypals abridgement of ability and ability
all-embracing harmonization of the use of a " connected belief " archetypal , the alleged " accepteds administering " approach refers to countries with distinctively anatomyulated authoritative Accounting Standards deallotmentment or bureau , through the development of guidelines to constrain the behavior of government annualing .

In developing countries, ecology changes could cause if assertive affairs defined belief do not administer , you can consistently broadcast specific affairs abstracted annualing accepteds , that is, allotmential adjustments after the abolish of all the belief , so this archetypal has top ability . In adverse , the UK has acclimated the " rules and norms " in the anatomy of annualing accepteds and the UK absolution apparatus does not abide . " Rules and norms " There is an accessible check is that all annualing affairs charge to be assigned beneath the accepted annualing arambitment , if the changes in the ambiance leads to the accoutrement of the amount is no continueder adapted to the ambiance , we charge to adapt the arambitment , so the "arambitment accepted " approach is the abridgement of ability , actual acceptable for the accelerated development of the ambiance and change Britain .

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五子棋棋开花谱