公共财务受托责任、绩效评价与政府财务报告改革  

Public Financial Accountability,Performance Assessment and Reform of Government Financial Report

作　　者：赵合云[1] 陈纪瑜[1] 

机构地区：[1]湖南大学会计学院

出　　处：《财经理论与实践》2008年第5期84-87,共4页The Theory and Practice of Finance and Economics

基　　金：广东省社科基金项目(07Y002)

摘　　要：公共财务受托责任的归宿在于绩效评价,政府财务报告是绩效评价所需绩效信息的重要来源。这就要求以绩效评价为导向,从目标、主体、基础、报表体系和报表内容等方面推进政府财务报告改革,使政府财务报告能够提供可靠、相关的绩效信息,来合理评价政府的公共财务受托责任。The incidence of public financial accountability lies in performance assessment, the information resource of performance assessment is from government financial report. In order to supply genuine and relevant information, it is necessary to improve government financial report under the orientation of performance assessment from the target, corpus, foundation, statement system and statement contents etc.

关 键 词：公共财务受托责任 绩效评价 政府财务报告 

分 类 号：F234.4[经济管理—会计学]