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| 民主政治制度、受托责任与政府财务报告导向 | |
| 引用本文： | 王瑶. 民主政治制度、受托责任与政府财务报告导向[J]. 湖北经济学院学报, 2006, 4(3): 94-97 |
| 作者姓名： | 王瑶 |
| 作者单位： | 厦门大学,管理学院会计系,福建,厦门,361005 |
| 摘 要： | 政府财务报告的导向定位问题是我国正在进行的政府会计改革中的一个重要命题.鉴于政治因素在决定政府财务报告导向上具有关键性作用,我国政府财务报告体系的改革只能是渐进式的,即目前以对内为主,将来以对外为主. |
| 关 键 词： | 民主 政治制度 受托责任 政府财务报告 |
| 文章编号： | 1672-626X(2006)03-0094-04 |
| 收稿时间： | 2006-02-23 |
| 修稿时间： | 2006-02-23 |
Democratic Institution, Accountability and Orientation of the Government's Financial Reporting |
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| WANG Yao. Democratic Institution, Accountability and Orientation of the Government's Financial Reporting[J]. Journal of Hubei University of Economics, 2006, 4(3): 94-97 | |
| Authors: | WANG Yao |
| Affiliation: | Management School, Xiamen University, Xiamen,Fujian 361005, China |
| Abstract: | Orientation of the government's financial reporting is one of the important issues of the current governmental accounting reforms of our country.Because of the key role the political factors play in the determination of the orientation of the government's financial reporting,the reform of the government's financial reporting system can only be gradual.That is,the focus should be put on the internal reporting at present,and on the external reporting in the future. |
| Keywords: | democracy political institution accountability government's financial reporting |
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