论改进我国政府会计与财务报告

Abstract

政府会计与财务报告关系到政府向社会公众及其他各方提供的财务信息是否具有真实性、完整性和可靠性的问题。本文认为 ,政府会计作为反映政府财务活动的信息系统 ,应当根据我国政府的职能及政府财务活动的内容 ,全面、完整地反映政府财务活动情况及结果。随着我国预算管理体制改革、政府职能转换 ,政府会计与财务报告应当借鉴国际公共部门会计与财务报告的通常做法 ,吸收我国企业会计与财务报告改革的成功经验 ,进行改进和完善 ,并着重从政府会计名称、政府会计对象 (内容 )、政府会计模式、政府会计基础及政府财务报告等方面进行改革 ,真正建立具有中国特色、与国际公共部门会计可比的、科学规范的政府会计与财务报告体系 ,保证政府向社会公众提供的财务信息的真实性和完整性

Government Accounting and Financial Accounting will effect the reality, completeness and reliability of the financial information provided by the government to the public and other parties. In the authors opinion, government accounting, which is the information system reflecting the governmental financial activities, should fully and completely portrays the governments financial activities and their results on the basis of Chinese governments functions and its financial activities. With the reformation of the Chinas budget administrative system and the changes in the Chinas governments functions, Chinas government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of Chinas enterprise accounting and financial reports. The focus of improving Chinas government accounting and financial reports should be on definition , the object (i.e.content) ,the model and the basis of government accounting and financial reports so that the systematic and regulated governmental accounting and financial reporting system with Chinese characteristics can be established and comparable to the public sector accounting around the world and the reality and completeness of financial information provided by the government to the public can be guaranteed as well .