近期,美国的财经专业人士和学者对美国政府的会计和财务报告现状和未来前景进行深入探讨。上一个专题讲座发表了作者的意见,本讲座将报道其他人的见解。这些见解来自他们长期参与设计美国政府会计系统、制定准则、审计和分析财务报表所得到的经验,是美国政府40年来在改革其会计和财务报告系统所得的成就与挫折,中国或许可借鉴。本文先载录美国有关学者和 Recently, U.S. financial professionals and scholars have conducted in-depth discussions on the current state and future prospects of the U.S. government’s accounting and financial reporting. The author delivered an opinion on the previous lecture, which will cover the opinions of others. These insights come from their long experience in designing the US government accounting system, formulating guidelines, and auditing and analyzing financial statements. These are the achievements and setbacks the U.S. government has made in reforming its accounting and financial reporting system over the past 40 years. China may perhaps learn from it. This article first records the American scholars and scholars