权责发生制为基础的政府财务报告的拓展

The Expansion of Government Financial Report Based on Accrual Basis

政府绩效管理作为政府管理创新的重要手段,能够显著地降低民众获取政府会计信息的成本。因此,建立以权责发生制为基础的政府财务报告体系是财务绩效导向的政府综合财务改革的内在要求。从政府综合财务报告本身的内涵来看,对会计目标和会计职能、会计信息内容、会计报告边界进行了拓展,是从“管理型”向“服务型”政府转变的必然路径。

As an important means of government management innovation,government performance management can significantly reduce the cost of public access to government accounting information.Therefore,the establishment of government financial report system based on accrual basis is the inherent requirement of comprehensive financial reform of government guided by financial performance.From the perspective of the connotation of the government's comprehensive financial report itself,it is an inevitable way to transform the"management-oriented"to"service-oriented"government by expanding the accounting objectives and functions,the content of accounting information and the boundary of accounting report.