Chuẩn mực kế toán công quốc tế và lộ trình xây dựng chuẩn mực kế toán công việt nam

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Tác giả: Thị Yến Linh Bùi, Thị Hồng Oanh Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại: 330 Economics

Thông tin xuất bản: Khoa học tài chính kế toán, 2016

Mô tả vật lý: 55-59

Bộ sưu tập: Metadata

ID: 470399

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Chủ đề

Chuẩn mực kế toán công được xây dựng và áp dụng ở các quốc gia có nền kinh tế hội nhập, là một nhu cầu tất yếu khách quan. Chuẩn mực kế toán có thể được trình bày dưới các hình thức văn bản khác nhau, có thể là theo từng chuẩn mực riêng rẽ hoặc trình bày, quy định trong hệ thống kế toán chung, tùy theo đặc điểm của mỗi quốc gia.The Public Sector Accounting Standards (PSAS) which was developed and adopted in integrated economies, is an objective and necessary demand Depending on the characteristics of each country, the accounting standards can be presented under various forms of individual standards or general accounting system. In Vietnam, the accounting and audit system have suitably improved with management mechanism, process of reform and renewal, regional and international integration. Nevertheless, in fields of accounting in the public sector such as state budget accounting and treasury operations
administrative unit accounting, there has not been PSAS yet. Therefore, together with the reform of public financial management in general, the reform of public sector accounting in particular, it is necessary to do research, promulgate and adopt the PSAS. In this article, the author presents the adoption of PSAS in some international countries and lessons for Vietnam in developing the PSAS.

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