摘要：随着公共部门的绩效应用越来越广，政府财务的绩效对信息的要求与日剧增。通过研究我国与其他国家大的财务报告的细致研究，对财务报告体系的绩效内容做了详尽的分析，对以权责发生制为根本的当局财政制度和会计系统提出了一些理解与建议。在研究欧美国家的财务报告制度的发展 过程和历史之后，通过与我国财务报告内容和制度的对比后总结出我国会计制度的问题并得出了经验，对我国现行的会计法规与制度要设立完善的体系与制度，用完善的会计制度，精确地会计系统来要求我国的综合财务报告，最后，我国现行的财政综合报告体系是通过学习国际上其他国家得出的经验再结合我国的实际情况来不断完善与发展的。91877

毕业论文关键字：公共绩效管理，政府综合财务报告，政府成本会计

Abstract：More and more widely, the performance of the application of the public sector, the government financial information and performance requirements。 Through the study I have a big financial report detailed research with other countries, as the content of the financial reporting system to do a detailed analysis of the basic of the financial system and the accrual basis accounting system put forward some idea and Suggestions。 Second, the government of the United States, Britain and Canada the emergence and development of the financial system of financial reporting and preparation requirements and procedures, this paper introduces the main contents and audit, and sums up the enlightenment, the current accounting regulations and system in China establish a perfect system and system, perfecting the accounting system, accounting system and accurate, and support the comprehensive financial report contents。 And then to our country the ShiBian accrual government comprehensive analysis of the practice of the financial report, this paper introduces the background, ShiBian ShiBian working characteristics, existing problems and difficulties, through the comprehensive promotion put forward Suggestions to improve the overall work, in the end, I through the current financial report system is through learning international experience from other countries, combined with the actual situation of our country, developing and perfecting。

Keywords：public competency management，government financial performance report ，governmental cost accounting

目  录

1引言 3

1。1研究背景 3

1。2研究意义 3

1。3文献综述 4

1。3。1国内文献综述 4

1。3。2国外文献综述 4

2。政府综合财务报告的基本理论 4

2。1会计信息理论系统 4

2。2新公共管理理论 5

3。基于绩效评价视阀的政府综合财务报告的概念框架 5

3。1我国当局综合财务报告的目标 6

3。2综合财务报告的主体 6

3。3目前综合财政报的主体要素和计量特征 6

3。4政府综合财务报告的会计基础 7

4基于绩效评价视阀的我国政府会计现状及存在问题分析 7

4。1我国政府会计现状分析 7

4。2我国政府会计现状及存在的问题 7

5。典型国家政府财务综合报告借鉴