政府会计目标探析

Detecting the Objective of Government Accounting

会计目标是财务会计与报告的起点,探讨政府会计目标的内涵,明确政府财务报告的使用者、政府财务报告使用者的信息需求、政府财务报告能够提供的信息,从而在构建我国政府会计目标时,能够扩展财务报告使用者,明确财务报告信息使用者的信息需求,提供尽可能恰当完整的财务信息,实现政府受托责任的解脱。

Setting up accounting goal is the starting point for financial accounting and reporting. By inquiring into the content of the accounting goal, defining the Government financial users and determining the information requirements of the financial report users and referencing information provided by the government accounting report would help us to build our accounting objectives, extend financial report users and clearly understand the requirements of the financial report users in order to provide appropriate financial information which coUld realize the relief of the fiduciary duties.