会计目标的受托责任观指出,财务报告最基本的目标就是向有信息要求权的利益集团传递信息,以便解除承担披露义务主体的受托责任。承担披露义务的主体(会计主体)与具有信息要求权的利益集团(会计信息的使用者)分别构成了会计信息的供求双方。西方学者对企业会计的研究往往是以上述两者的供求关系为逻辑起点展开的。因此,研究我国的政府会计理论框架与未来的政府会计改革,有必要在分析我国 The concept of fiduciary responsibility of accounting objectives indicates that the most basic objective of financial reporting is to transfer information to interest groups that have information claims so as to relieve the fiduciary duties of the subject of disclosure obligations. The subjects (accountants) who undertake the obligation of disclosure and the interest groups (the users of accounting information) that have the right to information constitute the supply and demand sides of accounting information respectively. Western scholars tend to study the business accounting is based on the supply and demand of the two as a logical starting point. Therefore, to study the theoretical framework of government accounting in our country and the future government accounting reform, it is necessary to analyze our country