| 我国现行政府财务报告的弊端及完善建议 |
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| 引用本文： | 王鑫.我国现行政府财务报告的弊端及完善建议[J].财会通讯,2006(1). |
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| 作者姓名： | 王鑫 |
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| 作者单位： | 上海财经大学会计学院 上海200083 |
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| 摘 要： | 政府财务报告是以财务信息为主要内容,全面系统地反映政府财务受托责任的综合报告。本文详细分析了当前我国政府财务报告所存在的问题,并借鉴国外在政府财务报告方面的经验,对我国政府财务报告提出了几点完善建议,制定政府财务报告准则提供参考。
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| 关 键 词： | 政府财务报告 总预算会计 组织绩效 |
The problems in Chinese government financial report and relevant proposals |
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| Wang Xin.The problems in Chinese government financial report and relevant proposals[J].Communication of Finance and Accounting,2006(1). |
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| Authors: | Wang Xin |
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| Abstract: | Government financial report is based on financial information and systematically reflects government fiduciary responsibility. This paper analyses the problems in Chinese government financial report in detail. It also provides several proposals for the improvement of Chinese governmental financial report according to the experiences in foreign countries. This is very useful to stipulate standards for government financial report in China. |
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| Keywords: | Government financial report Comprehensive budgetary accounting Organization performance |
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