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政府财务报告是政府会计信息的载体。政府财务报告提供的信息,是科学评价政府提供公共服务能力、偿债能力,以及政府运行绩效的重要基础。如何建立既符合我国公共财政管理需要又与国际惯例相衔接的政府财务报告体系,如何编报和发布公开、透明的政府财务报告,是政府会计改革需要着重解决的问题。对此,我们在调查的基础上,做些分析,提些建议。
Government financial report is the government accounting information carrier. The information provided by government financial reports is an important basis for scientifically evaluating the government’s ability to provide public services, solvency and government performance. How to establish a government financial report system that meets the needs of public finance management in our country and link with international practices and how to compile and publish an open and transparent government financial report is an issue that needs to be addressed in the accounting reform of the government. In response, on the basis of our investigation, we have done some analysis and made some suggestions.