Third part introduces the responsibility thinning of subjects of governmental accounting supervision of western countries including the United States, Britain and Japan, for the aim to improve the work of subjects of governmental accounting supervision.
The author begins this article with current environment change inGovernment Budget Accounting, then introduce the advanced theories andsuccessful practice in western countries, in the end, to bring forwardsuggestions on how to carry out reforms in our Government BudgetAccounting.
Yet tax service of our country whether from the wide degree or depth, prosper with developed western countries compare to still exists the obvious margin, and appears some deviations, this is a great challenge to the taxman.
Today, tax expenditure in the developed western countries is becoming more and more mature both in theory and practice. They have established consummate management system to make tax expenditure well-managed and manipulate its budget.
It is believed that there are no marked differences in the pathological changes of ARVC between Chinese patients and patients from western countries.
The application of high-frequency acoustic devices to the enhancement of electronics saw an extraordinary growth in both Eastern and Western countries in the sixties and seventies.
On the whole, the answers did not envision any service arrangement which goes beyond anything known and in practice now in various Western countries.
The gender related suicide and unemployment rates for 1964-1986 from twenty-three Western countries were reviewed.
Given the increasing proportion of long term unemployed in many Western countries this health service over-utilization will impose a substantial burden on public health expenditures unless other means of psychological and social support are provided.