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政府在履行受托责任时,由于其“理性人”的特性和信息不对称,会采取利己主义行为,导致政府工作效率低下,进而引发公众信任危机。针对这一问题,本文阐述了政府财务报告目标、政府会计职能在政府履行受托责任中扮演的角色,并在此基础上提出了政府财务报告目标:1对内提高工作效率;2对外获取公众信任。政府会计职能主要表现为反映和控制两个职能。
When the government fulfills its fiduciary responsibility, it will take egoistic behavior due to the characteristics and information asymmetry of its “rational man”, which leads to the inefficiency of the government and leads to the crisis of public trust. In response to this problem, this article describes the government financial reporting objectives, the role of government accounting functions in the government to fulfill the fiduciary responsibility, and on this basis, the government financial reporting objectives: 1 to improve work efficiency; 2 external access to public trust . Government accounting functions mainly reflect and control two functions.