关于我国政府财务报告主体定位问题的研究

我国财政管理体制发生着历史性的变革,政府预算会计体制酝酿逐步向政府会计体系的转变,政府财务报告要向信息使用者报告资源受托责任方面的信息。如何定位政府财务报告主体是政府会计改革中的关键环节,界定政府财务报告主体的过程本身也是对政府的范围扬弃的过程。本文在对政府范围界定的基础上,借鉴国外政府财务报告主体界定的标准,对政府财务报告主体进行了合理的定位。

A study on the principal part of localization issue of our country's government financial report

The financial control system in our country has the historical transformation;the accountant system of the government budget has being fermented the transformation into the system of the government accounting gradually;the government financial report has to report the information in such aspect as fiduciary duty of the resources to the information user.How locates the principal part of it is the key point of the government accounting reforms,the process in limiting the principal part of the government financial report itself also is the process which develops the good and discards the bad in the government's scope.On the basis of limiting the government scope and with the aid of the limiting standard for the principal part of the overseas government financial report,this article has carried on the reasonable localization to it.