市场经济对受托责任的要求使得政府会计改革成为大势所趋。在中国经济转轨、公共治理转型的大环境下,政府为了最终实现公众受托责任目标,必须提供政府财务报告。政府财务报告作为反映政府行为的信息载体,是使用者了解政府运行状况、对政府进行绩效评价和资源配置决策等的重要渠道。可以说,政府财务报告是政府会计改革的最终产物。要想有效地发挥政府财务报告作用,必须夯实两个基础。一是公开披露政府财务报告。二是使用者 The market economy’s requirement of fiduciary responsibility makes government accounting reform a trend of the times. In the context of China’s economic transition and public governance transformation, the government must provide government financial reports in order to eventually achieve the goal of public fiduciary responsibility. Government financial reports, as an information carrier reflecting government behavior, are important channels for users to understand the government’s performance, evaluate the performance of the government and make decisions on resource allocation. It can be said that the government financial report is the final product of government accounting reform. To effectively play the role of government financial reporting, we must lay solid foundation for both. First, public disclosure of government financial reports. Second, the user