政府会计目标及其相关问题的理论探讨

中国的政府会计改革应当在一个以政府会计目标为逻辑起点的政府会计概念框架的指导下进行。本文提出政府会计的目标在于实现政府履行职责的高经济透明度,并探讨了政府会计目标及其与对外报告目标的联系与区别、概念化的政府会计要素和政府会计等式,以及政府会计与政府行为评价的关系等相关问题。

A Theoretical Analysis of Government Accounting Objective and Relative Issues

China's government accounting reforms should be guided by a conceptual framework of government accounting which in logic starts from the point of government accounting objective.This paper proposed that the objective of government accounting is the achievement of high degree of economical transparency in reflecting the execution of government accountabilities.It also explored other relative theoretical issues,including the connection and distinction between government accounting objective and external reporting objective;conceptualized government accounting elements;government accounting equation;and also the relationship between government accounting and government performance evaluations.