一、政府会计的会计记账主体与报告主体美国政府会计准则委员会(GASB)1999年6月发布的第34号准则公告《州和地方政府的基本财务报表和管理当局的讨论和分析》对美国州和地方政府会计作了一些史无前例的改革。我们在此结合这一研究成果,对政府会计的会汁记账主体和报告主体作些探讨。GASB34号准则公告改变了以往的报告结构,由原先的金字塔模型(财务报告由多个层次构成,基金联立报表汇总为按基金类别列示的联合财务报表)改为双重视角报告模 First, the accounting of government accounting entities and the main accounting report The United States Government Accounting Standards Board (GASB) issued in June 1999 No. 34 guidelines “State and local government’s basic financial statements and management discussion and analysis” to the United States State and local government accounting made some unprecedented reforms. Here, we combine the research findings to discuss the main body of the bookkeeping accounting and report body of government accounting. Announcement GASB34 changed the previous reporting structure from a previous pyramid model (financial reporting consisted of multiple levels, with the consolidated statements of the funds summarized as a consolidated financial statement by fund type) to a double-view reporting module