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新公共管理运动的兴起不仅对西方国家政府财务信息披露制度提出了新的要求,也推动了政府会计与财务报告的改革与发展,同样对我国政府财务信息披露制度产生了影响。本文以新公共管理改革为背景,从西方国家政府财务信息披露制度变革及其趋势和给我国带来的影响,阐明了我国进行政府财务报告制度改革的必要与可行。
The rise of the new public administration movement has not only put forward new requirements for the government financial information disclosure system in the western countries, but also promoted the reform and development of government accounting and financial reports. It also exerted an influence on the government financial information disclosure system in our country. Based on the reform of the new public administration, this paper clarifies the necessity and feasibility of our country’s reform of the government financial reporting system from the changes and trends of the government financial information disclosure system in the West and the impact it has on our country.