政府财务报告是报告主体对政府在一定会计期间财务活动乃至整个主体各项活动的系统、全面的总结和报告。政府作为承担着财务受托责任的会计主体,客观上存在向特定的使用者提供政府财务报告的义务,许多有知情权和有需要知道政府财务状况的人用财务报告来评估政府的绩效和做出经济、社会和政治上的决定。一般说来,对政府 The government financial report is a systematic and comprehensive summary and report of the main body of the report on the government’s financial activities and the activities of the entire subject during certain accounting periods. The government, as an accounting entity that assumes the responsibility of finance, has the objective obligation of providing specific financial reports to certain users. Many people who have the right to information and who need to know the financial status of the government use financial reports to evaluate the performance of the government and make Economic, social and political decisions. In general, the government