公共财务管理与政府财务报告改革

Abstract

本文根据政府财务报告主要反映政府财务受托责任和财务受托业绩 ,并为上级政府、政府主要官员、审计机关、监督机构提供政府财务信息 ,以及近年来公共部门存在一系列财务管理问题的客观现实 ,拟从报告主体内部管理的需要出发 ,阐述公共 (部门 )财务管理对政府财务信息的需求 ,提出改革政府财务报告的基本思路 ,以促进公共 (部门 )财务管理水平的提高 ,并推动政府对外财务报告的改进

Governmental financial reporting mainly portrays the governmental financial accountability and financial performance and provides governmental financial information to higher authorities,governmental officers,auditing bodies and regulatory bodies.There have been a lot of problems in public sector financial management in recent years.In this paper,the author discussed the demand for the reporting entity's internal management and that for the governmental financial information for the purpose of public sector financial management.On the basis of these discussions,the author proposed the steps to be taken to improve governmental financial reporting which are necessary to increase the efficiency of public sector financial management and promote the reform of external governmental financial reporting.