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- W2981779950 abstract "In order to promote the fiduciary responsibility of the public sector and strengthen the effective management of government assets, the Chinese governments at all levels should not only prepare reports on state-owned assets, but also prepare comprehensive financial reports based on accrual basis after 2020. The authenticity and reliability of government assets information directly affect the effective implementation of these two reforms, and the quality of assets information is highly dependent on the accrual basis of accounting measurement and reporting. Accrual basis accounting and reporting are relatively mature and scientific technology in business. China attempts to apply this business approach directly to public sector measurement and reporting of government assets. However, there is a natural difference between government assets and commercial assets. Asset measurement and reporting techniques are more complex in the practice of public sector asset management. From four dimensions of concept, scope, method selection and implementation effect, this article analysis asset identification, asset value, assets cost allocation and asset report path, and draw lessons from international experience, combined with China's actual situation, analysis the problems existing in the government assets measurement and reporting. In order to provide effective asset management reform must practice guidance, the article put forward the corresponding solution path." @default.
- W2981779950 created "2019-11-01" @default.
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- W2981779950 date "2019-01-01" @default.
- W2981779950 modified "2023-09-23" @default.
- W2981779950 title "Technical Path Analysis of Government Asset Measurement and Reporting" @default.
- W2981779950 doi "https://doi.org/10.11648/j.ijfbr.20190505.13" @default.
- W2981779950 hasPublicationYear "2019" @default.
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