中西方政府财务报告的比较与启示  

Comparison of the Financial Reports by Chinese and Western Governments and Revelation Thereof

作　　者：吕玉芹[1] 

机构地区：[1]山东财政学院,山东济南250014

出　　处：《山东财政学院学报》2007年第5期41-45,共5页Journal of Shandong Finance Institute

摘　　要：政府财务报告是目前国内外会计学界关注的一个热点问题。近年来,美国、新西兰等国家为了建设高效、民主、公开的政府,都积极对政府财务报告进行了一系列改革,取得了许多成功的经验。本文比较评析了中西方国家政府财务报告的相关内容,结合我国的具体情况,借鉴西方国家的经验做法,提出了改革我国政府财务报告的几点建议。The issue of government financial report is at present a hot topic in domestic and foreign accounting field. In recent years, in order to construct an effective, democratic and open government, some countries such as the United States and New Zealand have carried out a series of reforms on their government financial report and have acquired a lot of successful experiences. This article makes a comparison and analysis of the relevant contents of the Chinese and Western government financial reports, and makes several proposals on how to reform China＇s government financial report by using the experiences of western countries combined with the realities of China.

关 键 词：政府财务报告 新公共管理运动 会计准则 

分 类 号：F235.1[经济管理—会计学]