论政府财务信息披露的原则

Discussion on the Principles of Government Financial Information Disclosure

政府财务信息是从价值的角度对政府业务活动及其结果的一种反映,是连接政府与公众的桥梁。政府财务信息包括政府财务会计手段核算和反映的财务结果信息、反映政府财务计划的政府预算信息等,它主要通过政府预算报告和政府财务报告对外披露。政府财务信息披露必须坚持或遵循及时原则、全面原则、适量原则、真实原则、易用原则和平衡原则。

Government financial information is a reflection of government vocational activities and their result are in the view of value,and it is a bridge to link government and public. Government financial information includes financial result information by which the government financial accountant examines,calculates and reflects,and government bridget information that reflects government financial plans. It externally discloses thorouh government budget report and government financial report. Government financial information disclosure must persist in or follow the principle of timeliness,supply in an overall way, appropriation in amount,truth ,using easily and the principle of balance.