政府会计信息有用性及需求情况调查报告  

Report on Serviceability and Demand of Government Accounting Information

作　　者：赵西卜[1,2] 王建英[1,2] 王彦[1,2] 曹越[1,2] 

机构地区：[1]中国人民大学商学院,100872 [2]湖南大学会计学院,410079

出　　处：《会计研究》2010年第9期9-16,共8页Accounting Research

基　　金：国家社科基金项目"公共财政体系中的政府会计建设研究"(06BJY017)的阶段性研究成果

摘　　要：针对政府会计信息有用性与需求情况,我们在北京市范围内对人大代表、政府决策者、政府主管部门和政府单位等进行了问卷调查。调查表明,当前政府会计报告系统急需改进的地方主要有两个方面:一是完善预决算报告;二是建设完整的政府资产负债表,适度引入有关政府绩效的相关信息。In order to learn something about serviceability and demand of government accounting information,we investigate deputies to the People's Congress,government decision makers,government departments in charge and government units in Beijing.The results show that improvement in government accounting report system is mainly at perfecting report about budget and final account and constructing complete government balance sheet.Meanwhile,it should provide some related information about government performance.

关 键 词：政府会计信息 有用性 信息需求 调查报告 

分 类 号：F810.6[经济管理—财政学]