制度环境、信息需求与政府财务报告

Institutional Environment, Information Demands and Governmental Financial Report

中文关键词:  制度环境  信息需求  政府财务报告

英文关键词:institutional environment  information demand  governmental financial report

中文摘要:

      构建以权责发生制为基础的政府综合财务报告制度已被提升到党和国家的决策层面,这凸显了政府财务报告制度构建对于我国未来政治经济建设的重大意义和积极作用。从国外以权责发生制为基础的政府综合财务报告制度的建设经验来看,我国政府财务报告制度的构建尚有若干问题亟待决策。由于我国包含政治、经济等在内的制度环境与国外差异悬殊,构建政府财务报告制度不能“东施效颦”。我国政府财务报告的建设应以制度环境为背景,以使用者及其信息需求为导向,并在若干具体问题上做出选择,循序渐进地构建具有中国特色的政府综合财务报告制度。

英文摘要:

      This decision of building comprehensive government financial report on accrual basis has been made by the highest decision-making layer in China, which reflects the importance and usefulness of CGFR for China's politics and economy. However, according to the experience of foreign CGFR reform, several specific problems related with CGFR should be solved. It is impossible to directly borrow foreign practice because of the differences in politics and economies. The construction of government financial report in China should meet with the institutional environment,be orientated by the users and their information demands,and set up, step by step, China's CGFR system with Chinese characteristics. 