试论我国政府财务报告模式的改进.docVIP

江西财经大学 硕士学位论文 试论我国政府财务报告模式的改进 姓名：詹奇勇 申请学位级别：硕士 专业：会计学 导教师：孙菊生模式之间的改革背景以及改革的导向和实施的战略，以期能从国外变革的成功经 验中找到对我国政府财务报告模式改进的经验借鉴。 第五部分就完善我国政府财务报告模式方面提出了相应的建议。在政府财务 报告主体应明确安排层次结构并科学选择确认标准;在政府财务报告内容方面应 增加包含的内容;会计技术方面要加强宣传为引入权责发生制会计基础做准备同 时在技术和人员建立相关配套措施以使政府财务报告改革顺利进行；最后应拓展 财务报告使用者的范围和他们的信息需求。 关键词：政府财务报告模式公共受托责任权责发生制 Abstract The government is a non-profit social management institution that accepts the commission of the public, utilizes public resources to service the public. The public resources were used to fulfill the corresponding function of government mainly provide by public. The purpose which the public provide resources for government is to demand the government supplying the public with products，managing the social public affairs well. As the constituents，the public have the right to known the level and ability of products and services which provide by government, the citizens care the purpose and the effectiveness of resources which offered by them, and they also concern about the realization of social interests and public benefits. In order to demonstrate the reason of decisions, government should eliminate accountability through the government financial reporting. At the same time, it is the best method to urge the government to enhance functions. It can support the external decision as well. The current government financial reporting mode was established after the reformation of government budget accounting in 1997，it is provide more information in budget execution, with the deepen in public financial institution reform and widen scale of fiscal income and expense, our countrys current government financial reporting mode manifests a lot of its inherent defects, thus unable to fit the request of demos and remove government accountability. So it is necessary for the financial reporting mode of our government to carry on the reform. This paper regards government reporting entity, content, accounting technology and users as the thread of studies. Based on ac