美国政府会计与审计职业化历程及其启示
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外国经济与管理 2000 年 第 22 卷第 04 期, 页码：43 - 48
摘要
参考文献
摘要
政府部门作为一个介于盈利组织与非盈利组织之间的独特经济单元 ,在当前的社会经济中扮演着日益重要的角色。政府会计、审计工作的规范化 ,有助于提高政府部门使用公共资金的效率与效果。介绍美国政府会计与审计的发展及规范过程 ,以及其职业认证制度的进展情况 ,将对我国政府领域会计、审计工作的顺利开展有所启示
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武俊. 美国政府会计与审计职业化历程及其启示[J]. 外国经济与管理, 2000, 22(4): 43–48.
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