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广义的政府财务报告制度在我国早已产生,在古代社会1先后经历了最初萌芽、型态确立、持续发展阶段。在这漫长的历史时期中,政府财务报告主要表现为政府预决算报告,其具体形式历经混合的文字叙述式、独立的文字叙述式、数据组合式。一、我国古代政府财政报告制度的萌芽据历史考证,早在公元前11世纪的西周时期,便有了官厅会计和财务报告制度。在当时的奴隶制社会,政府财务和奴隶主贵族的私人财务没有明确区分,天子和受封
The broad government financial reporting system has long been produced in our country and has undergone the initial germination, pattern establishment and sustained development stage in ancient society. In this long historical period, the government financial report mainly shows the report of the government budget in final accounts. Its specific form has been mixed with written narration, independent literary narration and data combination. First, the sprout of the ancient Chinese government’s financial reporting system According to historical research, as early as the Western Zhou Dynasty in the 11th century BC, there will be the government accounting and financial reporting system. In the slavery society of the time, there was no clear distinction between the government finance and the private finance of the slave-owners aristocrats.