基于国家治理主体视角的政府财务报告应用研究

Application Research of Government Financial Report Based on the Perspective of National Governance Subjects

基于对国家治理主体的基本维度解构,本文围绕政府、市场和社会等治理主体对政府财务报告的具体应用展开了探讨。研究认为:政府治理主体可以将政府财务报告应用于加强政府财务管理、优化公共资源配置、助力政府绩效考核、防控财政风险、规范公共权力运行等领域;市场治理主体可以将政府财务报告应用于参与公共物品供给、支撑债权投资决策等领域;社会治理主体可以将政府财务报告应用于推进社会公益事业、参与监督政府运行等领域。

Based on the dimensional deconstruction of national governance, this paper discusses the application of government financial report by government governance subjects, market governance subjects and society governance subjects. This research shows that: government governance subjects can apply the government financial report to improve government financial management, optimize the allocation of public resources, assess the performance of government, prevent and control financial risks, and standardize the exercise of public power;market governance subjects can apply the government financial report to participate in the supply of public goods and support creditor's rights investment decisions;social governance subjects can apply the government financial report to promote the development of social public welfare and participate in the supervision of government operation.