政府会计为现行会计制度之一,是根据相关国家法令及应用政府之一般公认会计原则,且应用复式簿记会计原理,对于政府公部门之有关财务活动事项予以记录、分类、汇总、报导、公告及分析解释。政府会计的最大功用乃为对政府提供公共决策与行政监督的参考。[1]

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