政府相关部门会计信息需求的调查分析

政府相关部门的会计信息需求和用途会对我国现阶段会计目标的定位产生直接的影响。本文对政府相关部门会计信息需求进行调查分析后认为,我国现阶段会计目标的定位既要满足政府宏观经济管理需要和反映企业经营者受托责任的履行及完成情况,还应该提供有助于会计信息使用者进行经济决策的有用信息。

Investigation and Analysis of the Government Department's Accounting Information Demand

Our country is in the period of transition economic now.The government is the macro-economic regulator;meanwhile,it is the owner of the state-run capital.The government uses accounting information not only as the macro-economic regulator or marketing rule setter,but also as the capital owner.Such situation of the government affects the orientation of accounting object directly.Through investigating and analyzing the government department's accounting information demand,this thesis puts out the view of the author,i.e.accounting object at the present stage of our country is to meet the needs of government's macro-economic management,reflect whether the enterprise's operator executing its responsibility well,and provide useful information to help accounting information users to make economic decision.