公共支出收益的会计计量及其对政府部门会计转型的影响

International Journal of Accounting and Management Sciences Pub Date : 1900-01-01 DOI:10.56830/bdqh9026

Samy Hosny Mohamed Tamera

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摘要

目的:本研究旨在找出影响政府部门机构从现金制向权责发生制转变的根本变量，并提出适当的程序，以加快这一转变，提高权责发生制在政府部门的有效性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Accounting Measurement of Public Expenditure Return and its Impact on Accounting Transformation in governmental Sector

Objective: The research aims to identify the fundamental variables affecting slowing down the transformation of governmental sector institutions from the cash basis to the accrual basis, in addition to proposing the appropriate procedure that will work to speed up this transformation and increase the effectiveness of the accrual basis in the governmental sector.

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International Journal of Accounting and Management Sciences

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