公共受托责任下的政府财务报告体系研究-会计专业论文.docx

PAGE PAGE IV Abstract Governmental Financial Report System Under The Public Fiduciary Duty Governmental Financial Report System Under The Public Fiduciary Duty Abstract With the development of market economy, as contributors of public resources, the people pay more attention to whether the government have a valid use of public property, financial operating conditions.The people allows the government to manage resource,and the Government is also obliged to be responsible for the effective use of resources. As the best feedback of financial information,the financial reporting of government is also an detection table which reflects whether the government fulfill its fiduciary responsibilities.The fiduciary responsibility which the government should bear includes many aspects, such as social, cultural, political, economic. The economic Accountability is a very important aspect, and also the focus of this study. Government demonstrate their acquisition and operations of public resources to the public, the legislature and other stakeholders through financial reports, which aims to fulfill their fiduciary responsibilities economy. Thus, it is very importmant to research the financial reports of the government. Our research is relatively backward over financial reporting,so the government does not yet have a real mature financial reporting system. Strictly speaking, it can only be regarded as an budgetary reporting of financial information, which can not meet the needs of changing times and circumstances. Especially after comparing with western countries which has a more standardized and sophisticated financial reporting system,our financial report is exposed many deficiencies. Although the latest reform has revised the chief accounting system and institution accounting system, the general budget accounting has not changed. Therefore, this article will begin to study the goal of financial reporting, regarding the implementation of public fiduciary duty as the main line,