政府财务报告主体的国际比较毕业设计（论文）.doc

西安石油大学本科毕业设计（论文） 政府财务报告主体的国际比较 摘 要：由于我国政府职能的转变，以及公共财政体制改革的不断深化，依法治国方略和依法理财观念也已被社会公众接受并深入人心。对我国现行的政府会计体系来说，这些新的变化对我国提出了严峻的挑战。政府会计的“产品”是政府财务报告，它向社会公众提供有助于评价和分析政府的受托业绩及受托责任履行情况的财务信息，是政府和社会公众联系的纽带。然而我国目前的政府受托责任并不能在财务报告中很好的反映其履行情况，特别是政府财务报告的主体，不论是理论基础还是实践应用方面，还有许多有待改进和完善的地方。 因此，本文认为，我国政府职能转变和公共财政体制改革，应当借鉴当代西方国家政府财务报告主体的有益经验，以此来改进我国现行的政府财务报告主体。在合理确定主体范围的基础上，建立四级政府财务报告主体体系，并希望能够以此为起点，科学合理地界定政府财务报告的目标，最终推动我国政府会计改革的进程。 关键词：政府财务报告；政府会计主体；政府财务报告主体；受托责任 International comparison of government financial reporting entity Abstract: With the historical transformation of our government function, and further That the deepening of public finance, rule by law and financing by law have penetrating deep into the heart of the people. These new changes have issued big challenges to our current accounting system of our government. The government financial report is the governmental accounting ‘production’, which provides financial information to the public ,by which people can judge and analysis public accountability，which is the collection between government and the public. However our current government financial report cannot reflect the degrees of performance for that, especially the financial control system in our country not only the theoretical basis but the practical application, which needs to be improved and perfected. Therefore, the analysis of the text, adjusting to transforming of our government function and reforming of the public financial system. inspiring and learning beneficial experiences from contemporary western countries, to improve the government financial report principal, by confirming reasonable the field of principal, establishing four stages of government finance report system, beginning from these actions, we can define the goal of government finance report. Finally pushing the course of reforming accounting system. Key words: government finance report, government accounting principal, government finance report principal. Public accountability