標題: Government budget and accounting information policy and practice in Taiwan
作者: Jan, TS
Tsai, FL
管理科學系
經營管理研究所
Department of Management Science
Institute of Business and Management
公開日期: 2002
摘要: The principal government budget and accounting information policies in Taiwan are founded on the ability to provide integrated, consistent, and timely information for government managers to make more rational decisions concerning national resource allocation and evaluation. A specific accounting organization system has been designed for this purpose. This paper analyzes information policies and practices according to the relevant laws and regulations, identifies issues regarding the policies, and presents strategies to resolve the issues. (C) 2002 Elsevier Science Inc. All rights reserved.
URI: http://hdl.handle.net/11536/14495
http://dx.doi.org/10.1016/S0740-624X(02)00095-3
ISSN: 0740-624X
DOI: 10.1016/S0740-624X(02)00095-3
期刊: GOVERNMENT INFORMATION QUARTERLY
Volume: 19
Issue: 2
起始頁: 189
結束頁: 200
顯示於類別:期刊論文


文件中的檔案:

  1. 000176932600005.pdf