政府财务报告是政府做出宏观决策、制定公共政策、进行公共管理的重要信息来源,也是政府外部利益相关的社会公众了解政府财政、财务状况、衡量政府绩效、评价政府受托责任履行情况并做出相关决策的重要途径。显然,政府财务报告对于政府,乃至社会公众而言都具有重大的意义。我国现行的财务报告模式是以1997-1998年实行的预算会计制度及其财务规则为基础,以当时的社会经济环境为背景建立的,已无法满足当前市场经济环境中、公共财政体制改革背景下,社会公众越来越广泛的财务信息需求,亟待改革。 The government financial report is an important source of information for the government to make macro decisions, formulate public policies and conduct public management. It is also an important source of information for the public concerned by the government. The public understands the government’s financial and financial conditions, measures the performance of the government, evaluates the fulfillment of the government’s entrusted responsibilities, An important way to make relevant decisions. Obviously, government financial reports are of great significance to the government and even the general public. The current financial reporting model in our country was based on the budget accounting system and its financial rules from 1997 to 1998 and was set against the backdrop of the current social and economic environment. It has been unable to meet the current market economic environment and the background of public financial system reform , The public more and more extensive financial information needs urgent reform.