二、美国、加拿大政府财务报告制度的特点虽然美、加两国在财务报告的具体编制方法、报告形式等方面有所不同,但总体来看具有以下特点:(一)从报告核算基础看,财务报告以权责发生制为基础,预算执行日常会计核算仍保持收付实现制基础编制权责发生制财务报告,有利于全面完整地反映政府资产、负债等财务状况,提高政府财务管理水平以及全面反映政府受托责任。但同时,加强预算管理与控制,保证预算执行的合规性,是政府财务管理必须满足的基本目标。相比权责发生制,收付实现制会计基础更便于直观反映政府现金流入和流出的信息,更有利于预 Second, the characteristics of the financial reporting system of the United States, Canada Although the United States and Canada in the specific preparation of financial reports, reporting forms and other aspects vary, but overall has the following characteristics: (a) from the report accounting basis, The financial report is based on the accrual basis. The routine accounting of the budget still maintains the basis of receipt and payment. The preparation of the accrual-accrued financial report helps to fully and completely reflect the financial status of government assets and liabilities and enhance the government’s financial management. Fully reflect the government’s fiduciary responsibility. However, at the same time, strengthening budget management and control and ensuring compliance with budget implementation are the basic objectives that government financial management must meet. Compared to the accrual basis, the accounting basis of actual payment and receipt is more convenient and intuitive to reflect the government’s cash inflow and outflow of information, more conducive to the pre-