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按照政府会计与传统的公共预算之间关系的密切程度,国际上将政府财务报告分为三大类,即德国、法国和大部分欧洲大陆国家采用的德法模式,以美国为代表的美国模式,英国、新西兰、澳大利亚和加拿大采取的英国模式。本文选取法国、美国和英国的政府财务报告进行详细介绍,并结合我国现行政府财务报告的不足之处,提出相应的政策建议。一、法国政府财务报告的主要特点法国于1999年在政府会计领域引入权责发生制,并于2006年开始编制政府财务报告。法国的政府会计是德法模式的典型代表,与传统的公共预算关系密切,实际上只是传统预算体系的附属
According to the close relationship between government accounting and the traditional public budget, the government financial reports are internationally divided into three major categories: the German-French model adopted by Germany, France and most European continent countries, the American model represented by the United States Britain, New Zealand, Australia and Canada. This paper selects the government financial reports of France, the United States and the United Kingdom for a detailed introduction, and puts forward the corresponding policy recommendations in light of the shortcomings of the current government financial reports in our country. First, the main features of the French government financial report France in 1999 introduced the accrual basis in the field of government accounting, and in 2006 the preparation of government financial reports. The French government accounting is a typical representative of the German-French model, closely related to the traditional public budget, in fact, only the appendage of the traditional budget system