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政府会计报告是提供政府预算信息的主要方式。本文拟就中美两国的政府会计报告作一比较研究。一、中美政府会计报告目标的比较美国政府会计报告的信息使用者大致可分为两类:一类是政府、立法当局和国外组织,。另一类是社会组织和个人,如公众、媒体、企业等。因此,美国的政府会计报告,既考虑了政府及其他机构管理的需要,也考虑了立法机构制定法律的需要,还体现了其他信息使用者对政府会计报告信息的需求。
Government accounting reports are the primary means of providing government budget information. This article intends to make a comparative study of the government accounting reports of China and the United States. I. Comparison of the Objectives of China-US Government Accounting Reports The users of US government accounting reports can be broadly classified into two categories: the government, the legislative authorities and foreign organizations. The other is social organizations and individuals, such as the public, the media, businesses and so on. Therefore, the U.S. government accounting report not only takes into account the needs of the government and other agencies in management, but also takes into account the legislative needs of the legislature and also reflects the needs of other users of information on government accounting reports.