Ana lysis of Governmen t Accoun ting Reform from the Perspective of Public Accoun tab ility
- 管理学院－已发表论文 
受托责任学派认为, 受托责任是现代会计存在之根本原因, 公共受托责任是政府会计的基石。然而, 政府的公共受托责任与以营利为目的的企业经营受托责任有较大的差别。本文在考察公共受托责任构成及其对政府会计的影响, 及公共受托责任与国际政府会计发展趋势的基础上, 对我国政府公共受托责任现状进行分析,并对我国政府会计的改革提出建议。 According to the viewpoint of countability of accounting, accountability is the fundamental factor of the existence accounting and public accountability is the base of government accounting. However, governmentps public accountability differs from enterp riseps accountability greatly. In the article, the writer first researches the content and character public accountability, and analyzes its effect on government accounting. And then, after analyzing the trend of international public accountability and government accounting reform, and the present situation of governmentps public accountability in our country, the writer gives several suggestions on Chinaps government accounting reform.