论我国政府财务报告制度的构建——基于财政透明度的考察

On the Construction of the Government Financial Reporting System in China——From the Perspective of Fiscal Transparency

政府向公众提供政府财务报告,是提高财政透明度、强化政府公共受托责任的内在要求。目前,我国尚未建立真正意义上的政府财务报告制度,财政透明度与国际货币基金组织的基本要求相比尚存在较大差距。为了提高财政透明度,必须要建立和完善政府财务报告制度。具体而言,应当从报告目标、报告主体、会计基础、核算范围等方面对现有的预算会计制度进行全方位的改革,以逐步建立我国的政府会计和政府财务报告制度。但是,政府会计改革和政府财务报告制度的构建是一项综合性的改革工程,应当采用分阶段、逐步推进的方法来进行。

Providing government financial report to the pubhc is an imphcit requirement of fiscal transparency and the pubhc accountabihty of government. At present, however, China still hasn＇ t set up government accounting, and there is a wide gap between the status quo of fiscal transparency in China and the basic requirements of transparency issued by IMF. In order to improve fiscal transparency in China, it is vital to construct government financial reporting system. For this purpose, we should carry out an all-round reform of budgeting accounting system in reporting objective, reporting entity, accounting basis, and so on. Considering the fact that the construction of government financial reporting system is a comprehensive reform, the reform should be promoted step by step.