我国政府财务报告的探究

我国政府财务报告的探究
 
摘 要：目前,我国没有可以称为政府财务报告的政府信息公布文件。政府公布的会计信息量小且散落于政府预算执行报告、政府工作报告、国民经济与社会发展计划中，难于满足政府会计信息使用者。因探讨我国政府财务报告体系的构建具有现实意义。采用规范性研究的方法，从我国政府会计目标切入，同时研究政府会计信息使用者需求以及该群体对政府的激励作用，分析能够可以同时满足会计信息供需双方的政府会计具体目标,讨论有关界定政府会计报告主体的方法，认识我国政府财务报告的不足，探讨我国政府财务报告构建，提出我国财务报告体系应包含具体支架。

关键词 政府会计目标；政府会计主体；政府财务报告

The Research Of Our Governments Financial Report
 
Abstract: At present, the comprehensive report reflects the financial situation of government systematically. At present, there is not open government information document which can be called government financial report. Since the accounting information published by government is only small amount and scattered in the government budget performance report, the government work report and the economic and social development plan, it is difficult to meet the users of government financial information. Therefore, the discussion on building Chinas system of government accounting report is significant. From our government accounting targets, the paper, using standard research method, examines the needs of accounting information users and its incentive effect; analysis the specific targets of government accounting report which can be able to satisfy the supply and demand of accounting information; discuss the method of choosing the main participants; comprehend the inadequate of our government accounting report; research the establishment of government accounting system and finally put forward the specific content included in our system of government accounting report.

Keywords: targets of government accounting; government report entity; government financial report （科教作文网http://zw.NSEaC.com编辑发布）