摘要
政府财务报告制度的科学构建对于提高财政透明度,强化政府公共受托责任,建设民主财政具有重要意义。我国的政府财务报告制度并未真正建立起来,原有的体系也存在诸多缺陷。今后应当明确财务信息需求主体,采用权责发生制,充实报告内容,实施审计,构建对外报告制度,促进政府财务报告制度的建立。
The scientific construction of system of government financial reporting is important to enhance financial transparency, strengthen the public accountability of government, construct democratic finance. At present, China still hasn＇ t established the government financial reporting system, and there are many defects in the existing system. For establishing the system, we must in future definite the entity who need the financial information ,use accrual basis, enrich and audit the content ,report on the table.
出处
《黑龙江对外经贸》
2010年第11期145-147,共3页
Heilongjiang Foreign Economic Relations and Trade
关键词
财政透明度
政府财务报告
财务数据
fiscal transparency
government financial reporting
financial data
