我国政府会计信息问题披露及对策教材.doc

我国政府会计信息披露的问题及对策 专业： 班级： 姓名： 摘 要 政府会计信息披露是政府预算管理改革和公共财政建设的重要组成部分，政府改革和公共财政建设对会计信息披露的深度和广度的要求越来越高，社会公众对政府会计信息知情权的要求也越来越高，政府如何通过其会计信息披露体系向广大公众提供真实、完整的反映政府运营公共财产过程和结果的信息已经成为社会日益关注的焦点。迄今为止,我国在政府会计信息披露方面的研究尚处于起步阶段,还有许多需要完善的地方。然而,完善我国政府会计信息披露不仅仅是一个简单的会计问题,由于政府会计自身的特殊性,政府会计信息披露不仅要考虑到我国政府会计的发展程度、成熟程度,同时还要考虑到我国的实际国情、经济发展水平以及政治经济体制和社会文化环境。 本文针对政府会计信息披露问题从四个方面进行了论证：首先说明了政府会计信息披露的基本概念和理论；接着对我国政府会计信息披露现状作了一个较为系统的分析，目前我国政府会计信息披露中出现了很多问题,比如政府会计报告还不完善、不能满足广大信息需求者对于政府会计信息的需要、我国财政的透明度比较低等；并分析了存在问题的原因；最后结合我国实际国情,对我国政府会计信息披露存在的问题提出了一些改进的对策。 关键词： 政府会计；信息披露；政府会计报告；收付实现制 Abstract Government accounting information disclosure is an important part of the government budget and public finance management reform construction, government reform and public finance construction of the depth and breadth of accounting information disclosure requirements increasingly high, the publics right to know information on government accounting requirements more and more, how the government to the general public through its real accounting information disclosure system, a complete reflection of the government process and results of operations of public property information has become the focus of increasing concern. So far, Chinas research in government accounting information disclosure is still in its infancy, and many need to be perfected. However, the improvement of government accounting information disclosure is not just a simple accounting problem, the Government Accounting own particularity, government accounting information disclosure should not only take into account the level of development of government accounting, maturity, while also taking into account the countrys actual conditions, the level of economic development, and political economy and socio-cultural environment.  In this paper, the issue of government accounting information disclosure from four aspects of the argument: First, the basic concepts and theories of government accounting informati