发达国家政府财务信息披露对中国的借鉴与启示

政府财务信息披露是深化财政管理改革的重要方面.论文在分析国外政府财务信息披露的背景、主要方式、内容、法律规范和权责发生制的应用等方面的基础上,提出完善我国政府财务信息披露,应建立政府预算信息的充分、规范、定期的披露机制;建立政府财务报告制度,注重报告信息的可理解性;根据我国国情,审慎实行权责发生制会计基础.

The Study on the Experiences of Governmental Financial Disclosure in Developed Countries

Government financial disclosure is one of important aspects of deepening the reform of fiscal management.The paper studies the background,practice,legislation and accrual application of governmental financial disclosure of developed countries,then puts forward to the suggestions of improving government financial disclosure of China:setting up full,standardized and regular system of the disclosure of government budget;setting up the system of government financial report and paying attention to the readability of the report;and prudently adopt- ing accrual basis in accordance with China's condition.