| 基于收支分类改革的政府财务报告 |
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| 引用本文： | 钟希余,白维.基于收支分类改革的政府财务报告[J].湘潭大学学报,2008,32(6). |
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| 作者姓名： | 钟希余 白维 |
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| 作者单位： | 湘潭大学,商学院,湖南,湘潭,411105 |
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| 摘 要： | 2007年政府收支分类改革建立了新的收入分类体系、支出功能分类体系和支出经济分类体系,对我国尚不健全的政府财务报告将产生很大的影响,将有助于我们明确界定政府财务报告目标,并通过增设功能支出表和绩效评价表促进我国政府财务报告体系的完善。
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| 关 键 词： | 收支分类改革 政府财务报告 公共受托责任 功能支出表 绩效评价表 |
The Government Financial Report Based on the Reform of Income and Expenses System |
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| ZHONG Xi-yu BAI Wei.The Government Financial Report Based on the Reform of Income and Expenses System[J].Journal Of XIANGTAN University:Philosophy And Social Sciences,2008,32(6). |
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| Authors: | ZHONG Xi-yu BAI Wei |
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| Abstract: | The reform of government income and expenses system in 2007 which established the new income system,the new function- al expenses system and the new economic expenses system,will have a great influence on the distempered government financial report. It will help to make clear the goals of the government financial report,and it can perfect the government financial report through the functional expenses form and performance appraisal form. |
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| Keywords: | reform of government income and expenses system government financial report public fiduciary responsibility functional expenses form performance appraisal form |
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