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本文从公共受托责任的角度考察我国政府会计的现状,认为应借鉴现代西方公共管理和预算改革的实践经验,建立以绩效管理为导向的应计制基础的政府会计系统。政府应将财政和财务信息全面、客观、公正地报告给委托人,同时建议制定政府会计准则,规范政府会计行为,改进政府财务报告。
This article examines the status quo of government accounting in our country from the perspective of public fiduciary responsibility and holds that government accounting systems based on performance management should be set up based on the practical experience of modern western public administration and budget reform. The government should report the financial and financial information to clients in a comprehensive, objective and fair manner. At the same time, the government should propose the formulation of government accounting standards, regulate government accounting behavior and improve government financial reports.