公共受托责任、政府会计边界与政府财务报告的理论定位

公共受托责任的复杂性与会计系统的固有缺陷决定了单一的会计系统难以满足公共受托责任多元化的信息需求。会计系统在公共领域是该保持固有属性并优化其功能,还是应扩展功能以满足公共领域复杂的信息需求,必须进行抉择。政府会计边界概念在考虑公共受托责任复杂性的前提下,运用成本效益分析,结合系统设计原理界定了政府会计功能选择的范围,并明确了政府财务报告的理论定位。

Public Accountability, Boundaries of Governmental Accounting and Theoretical Orientation of Governmental Financial Report

As a result of the complexity of authority relationships in public field,fulfilling public accountability require to establish a series of information systems.Single accounting system cannot satisfy the needs of public accountability because of its inherent deficiency.Accounting system should be kept essential attribute or extended its functions,which must be made a reasonable choice.The "term boundaries of governmental accounting" in the paper decides the limitation of the function of governmental accounting and adjusts the theoretical orientation of governmental financial reporting based on analysis of cost and benefit and theory of system designing.