美联邦政府财务报告中财政可持续性信息披露(3)
2016-07-08 01:03
导读：[1]李建发. 论改进我国政府会计与财务报告[J]. 会计研究,2001(6). [2]陈工孟. 美国联邦政府财务会计概念与准则公告[M]. 人民出版社,2004. [3]骆勤. 人口老龄化与
[1]李建发. 论改进我国政府会计与财务报告[J]. 会计研究,2001(6).
[2]陈工孟. 美国联邦政府财务会计概念与准则公告[M]. 人民出版社,2004.
[3]骆勤. 人口老龄化与社会保障制度可持续发展[J]. 财经论丛,2006(11).
[4] Statement of Federal Financial Accounting Concepts No. 1: Objectives of Federal Financial Reporting, www.fasab.govStatement of Federal Financial Accounting Standards Exposure Draft: Accounting for Social Insurance, Revised, .
[5] Statement of Federal Financial Accounting Standards Exposure Draft: Reporting Comprehensive Long-Term Fiscal Projections for the U.S. Government, .
[6]2007 Financial Report of the U.S. Government, .
[7]2008 Financial Report of the U.S. Government, .
[8] Ronald Lee and Hisashi Yamagata. Sustainable Social Security: What Would It Cost?National Tax Journal, Vol. 56, No. 1, Part 1, pp. 27-43, March 2003.
