我国政府财务报告改革的探讨

政府财务报告主要向社会公众提供有助于分析和评价政府的受托业绩及受托责任履行情况的财务信息，是政府与社会公众之间一座重要的信息沟通桥梁。改革政府财务报告是当前国际社会共同关注的会计问题之一。我国的政府财务报告同样需要改革完善，以期能让政府财务报告适应市场经济的需要，更好的反映政府财务状况。

Study on the Reformation of Governmental Financial Report in China

Governmental financial report is the bridge of information between government and the public, which mainly pro- vides financial information that is useful to analyze and appraise the governmental accountability. At present, reforming the governmental financial report is one of accounting problems the international society concerned. The governmental financial re- port also demands reformation and improvement. It is expected to make governmental financial report meets the demand of market economy and reflect the situation of governmental financial better.