一、分析的必要性当今世界相当多的市场经济国家,在政府会计财务报告方面面临着一个相似的问题:作为会计主体的国家政府及其各下属机构,如何建立一种能真实、公允地反映其运营活动和报告其结果的方法机制,以适应新的预算管理目标定位。传统的收付实现制会计基础,以现金收付作为预算记录的标准,而忽视了收入实现、资源消耗或负债形成在经济学实质意义上的时点。因而,要提高政府财务管理效率、加强政府控制政策等方 I. The Necessity of Analysis A considerable number of market economy countries in the world today face a similar problem in government accounting and financial reports: how can the national government as an accounting entity and its various subordinate agencies establish a system that can truly and fairly reflect Its operational activities and methodologies for reporting its results to suit the new budget management objectives. The traditional cash basis of accounting system, cash receipts and payments as a standard record of the budget, while ignoring the realization of income, resource consumption or liabilities formed in the real sense of economics time. Therefore, it is necessary to improve the efficiency of government financial management and strengthen government control policies