政府会计改革的公共受托责任视角解析

受托责任学派认为,受托责任是现代会计存在之根本原因,公共受托责任是政府会计的基石。然而,政府的公共受托责任与以营利为目的的企业经营受托责任有较大的差别。本文在考察公共受托责任构成及其对政府会计的影响,及公共受托责任与国际政府会计发展趋势的基础上,对我国政府公共受托责任现状进行分析,并对我国政府会计的改革提出建议。

Analysis of Government Accounting Reform from the Perspective of Public Accountability

According to the viewpoint of accountability of accounting,accountability is the fundamental factor of the existence accounting and public accountability is the base of government accounting.However,government's public accountability differs from enterprise's accountability greatly.In the article,the writer first researches the content and character public accountability,and analyzes its effect on government accounting.And then,after analyzing the trend of international public accountability and government accounting reform,and the present situation of government's public accountability in our country,the writer gives several suggestions on China's government accounting reform.