政府财务报告研究进展和述评

摘要

All along,the international organizations and foreign governments lay great stress on the reform of government accounting,and achieve good results.Along with the reform of economic system and political system in China,the reform of government accounting and financial report is also put forward.Especially in recent years,gov-ernment accounting reform becomes a hot topic,the reform is put on the agenda.Recently,the Ministry of Finance issued the “basic government accounting standards”,which undoubtedly shows the government’s determination to implement reform and also marks the Chinese government accounting and financial reporting theory entering a new chapter.%一直以来，国际组织和国外政府十分重视和推行政府会计的改革工作，并取得了较好的效果。中国随着经济体制、政治体制改革的不断深入，对政府会计和财务报告也提出了相应的改革要求。尤其是近年来，政府会计改革成为热点关注对象，改革工作已被提上了日程。财政部出台了《政府会计基本准则》，这无疑传递出了政府实施改革工作的决心，这也标志着中国政府会计和财务报告理论进入了新的篇章。