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政府财务报告能够向人民和社会公众提供有关政府受托责任履行情况的财务信息,是政府和人民、政府和社会公众之间沟通的桥梁。但是,我国的政府财务报告体系并不成熟,政府财务报告的许多方面也需要改进。而改革的基础在于理论,只有理论完善和明确才能增强政府财务报告的可靠性与相关性。本文通过对政府财务报告理论基础的全面具体分析,提出了改进政府财务报告的建议。
The government financial report can provide the people and the general public with financial information on the fulfillment of the government’s fiduciary duties and is the bridge between the government and the people, the government and the general public. However, our country’s government financial reporting system is not mature, and many aspects of government financial reporting also need to be improved. The basis of the reform lies in the theory. Only the improvement and clarification of the theory can enhance the reliability and relevance of government financial reports. Based on a comprehensive and concrete analysis of the theoretical foundation of the government financial report, this paper puts forward some suggestions to improve the government financial report.