政府财务报告

第一部分是对政府财务报告使用者的分析。

The first part analyses the users of government financial report .

基于新公共管理的政府财务报告问题研究

The Research on Government Financial Report : Based on New Public Management

关于湖南省级政府财务报告的问题研究

Research on the Issue of Hunan Provincial Government Financial Report

论我国政府财务报告的改革与完善

Research on the Reformation of Governmental Financial Report in China

公共财务管理与政府财务报告改革

Reform of Governmental Financial Reporting and Public Sector Financial Management in China

新公共管理理念与政府财务报告的完善

New Public Management Idea and Government Financial Report Consummation

其次，探讨了我国现行政府财务报告存在的主要问题。

Secondly , three major structure problems in government financial report are discussed .

政府财务报告在政府与社会公众之间架起一座重要的信息沟通桥梁，发挥着不容忽视的作用。

The governmental financial report is the bridge of information between government and citizen .

第二部分探讨政府财务报告目标。

The second part of this chapter discusses the objective of government financial report .

第二，对我国政府财务报告报表内容的设计还比较粗略。

Second , to our country government financial report statements content design also are sketchy .

4第三部分探讨政府财务报告的报告主体。

The third part discusses how to decide the report entity in government financial report .

政府财务报告是以财务信息为主要内容，全面系统地反映政府财务受托责任的综合报告。

Government financial report is based on financial information and systematically reflects government fiduciary responsibility .

而政府财务报告的质量取决于一个国家政府会计准则制定的质量。

The quality of government financial reports depend on the accounting standards that the government developed .

外国政府财务报告的研究成果并不一定适合我国特有的政治经济体制和社会文化环境。

So the foreign research are not suitable to the special political and social environments of China .

提供财务境况信息是政府财务报告的重要目标之一。

One of important goals of the governmental financial report is to provide information about financial condition .

为了提高财政透明度，必须要建立和完善政府财务报告制度。

In order to improve fiscal transparency in China , it is vital to construct government financial reporting system .

但实际上，政府财务报告还有其他形式，由于这些报告没有公开，因此无法对这些报告的特点和问题作进一步的分析。

In fact , there are other forms , but they are not opened , we cannot analyse them .

建立健全政府财务报告体系，首先需要一定的制度基础。

Establish a sound government financial reporting system , the system first of all , the basis of need .

第四章美国政府财务报告制度以及对我国的启示。他山之石可以攻玉。本章介绍了美国政府财务报告制度，为我国政府财务报告提供了借鉴与经验。第五部分。

Chapter 4 " U.S. government financial reporting system and their inspiration to China " . The fifth part .

第四部分（第7、8章）主要是在前述分析研究的基础上，提出我国政府财务报告改革的基本思路和政策建议。

The author has made a basic framework of finance report reform and offered some policy suggestions for this reform .

预算绩效评价与我国预算会计改革相结合可以从建立政府财务报告上开始。

Finally , the combination of budget performance appraising and budget accounting can begin with building up the government financial report .

在上述政府财务报告的诸多目标中，有很多方面是必须采用权责发生制才能实现的。

The government in the many objectives of financial reporting , there are many aspects to adopt accrual basis can be achieved .

从财务报告的披露方式看，我国的政府财务报告应由财务报表和其他财务报告组成。

Looking from the disclosure method of financial report , our government financial report is consisted of financial statement and other financial reports .

事业单位财务管理中存在的问题及其对策公共财务管理与政府财务报告改革

Some Problems in the Financial Management of Institution and the Countermeasures Reform of Governmental Financial Reporting and Public Sector Financial Management in China

本文认真分析了目前我国政府财务报告系统存在的问题，进而对新的政府财务报告体系的构成内容进行了具体设计。

This paper analyzes the existing problem in our government financial report system , and further made specific design for the new system .

伤病者评估治理报告政府财务报告的目标之一是提供财务境况信息，以评估财政风险。

One of the aims of government financial reports is to provide information about financial condition , which help to assess fiscal risk .

政府财务报告的导向定位问题是我国正在进行的政府会计改革中的一个重要命题。

Orientation of the government 's financial reporting is one of the important issues of the current governmental accounting reforms of our country .

政府财务报告由政府财务报表和财务报告附注构成，由政府财务会计系统产生。

The government financial report consists of government financial statements and the notes to financial statements , produced by the government financial and accounting system .

五是逐步建立政府财务报告制度，为有关各方全面了解政府财务状况、评价政府管理绩效提供有用的信息。

The systems of government fiscal report should be established gradually so that the users of accounting information can learn government 's financial situation and estimate government 's efforts .

预算执行情况信息为政府财务报告的组成部分之一。第五，财政风险分为广义的财政风险和狭义的财政风险。

Information on budget implementation is a part of the government financial report . Fifth , fiscal risk can be divided into the generalized sense and the narrow sense .