一、建立政府会计财务报告体系的必要性我国财政资金主要来自税收收入、非税收入及政府向国内外举借的各种债务资金等。随着民主政治的发展和财政的公开,纳税人和社会公众对政府所控制的经济资源存量和经济资源流量以及政府提供服务公共产品的能力、财政资金的使用状况、支出结构及其效果等,逐渐关注。要满足这些利益相关人的信息需求,就需要建立起政府会计财务报告体系。就政府本身而言,借助政府会计财务报告,可获得财政资金使用情况及其绩效、政府资产管理和债务状况等信息,便于加强政府宏观管理。例如,根据政府财务报告提供的资产和成本费用信息,可有针对性的调整支出结构和有关财务管理政策;根据政府财务报告提供的负债信息,可及时了解政府财政风险,便于调整财政政策,安排收入来源,及时防范和化解财政风险;根据政府财 I. The Necessity of Establishing a System of Government Accounting Financial Reporting Our country’s financial funds mainly come from tax revenue, non-tax revenue and all kinds of debt funds that the government lends to China and abroad. With the development of democratic politics and the openness of public finance, taxpayers and the general public have noticed that the amount of economic resources and economic resources controlled by the government, the government’s ability to provide public goods, the use of fiscal funds, the structure of expenditure and its effects, Gradually concerned. To meet the information needs of these stakeholders, we need to establish a government accounting financial reporting system. As far as the government itself is concerned, with the help of government accounting financial reports, it is possible to obtain information on the use of fiscal funds and its performance, government assets management and debt status so as to facilitate the government’s macro-management. For example, according to the assets and cost information provided by the government financial report, the expenditure structure and related financial management policies can be adjusted in a targeted manner. According to the information about the liabilities provided by the government financial reports, the government can timely understand the fiscal risks and adjust the fiscal policies. Source of income, timely prevention and mitigation of fiscal risks; according to government finance