我国政府财务报告目标研究  

Study on Governmental Financial Report Object of Our Country

作　　者：李兰[1] 景宏军[1] 

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028

出　　处：《学术交流》2008年第7期122-125,共4页Academic Exchange

摘　　要：政府财务报告是联系政府与民众、政府与社会之间的一个重要纽带,如何提高政府财务报告的质量是一个关键问题。而我国政府在财务报告目标设计方面存在着财务报告目标的概念不明晰,忽视外部主体"决策有用"的需要以及单纯强调"对上负责"等问题。在借鉴澳大利亚和国际会计师联合会的成功经验的基础上,结合我国政府会计改革的实际,提出引入明确的"政府财务报告目标"的概念,从政府财务报告目标的层次以及不同政府级次和政府部门划分建立我国政府财务报告的目标体系。Governmental financial report is an important link between government and public, government and social. How to improve the quality of governmental financial report has been a key step. From the perspective of governmental financial reporting object, we discuss how to improve the quality of the report and think that there exist problems of the unclear definition of governmental financial reporting object, ignoring the need of outside main body for making decesion and simply stressing the responsibility for the higher authority in the aspect of the design of governmental financial reporting object. Learning from the successful experience of Australia and IFAC and combining the practice of China＇s governmental accounting reform, we suggest intro-ducting a clear concept of governmental financial reporting object, and establishing the system of governmental financial reporting object from the levels of the governmental financial reporting object, the different governmental levels and the division of governmental departments.

关 键 词：政府财务报告 受托责任论 政府会计系统 

分 类 号：F235.1[经济管理—会计学]