关于政府会计报告,不同的国家和组织实施了不同的模式。我国现行的预算会计,以资产负债表、预算执行情况和收入支出表为主体,报告重点是预算资金的收支情况和行政事业单位的财务状况。美国政府会计采取塔式双重观点的财务报告模式,报告政府业务活动成果和财务状况以及基金财务资源的管理、控制状况。国际会计 With regard to government accounting reports, different countries and organizations have implemented different models. The current budget accounting in our country is mainly composed of balance sheet, budget implementation and income and expenditure tables. The report focuses on the budgetary receipts and expenditures and the financial status of administrative units. The US government accountant adopts a dual view of the financial reporting model to report the results and financial status of the government’s business activities as well as the management and control over the financial resources of the fund. International Accounting