政府会计年度报告是政府会计信息的最终载体,也是披露政府会计综合信息的一种规范化方式。国际会计师联合会公立单位委员会以及世界各主要国家的政府会计改革,无不紧紧围绕政府会计年度报告这一核心而开展。我国政府会计改革同样面临着如何在借鉴国际经验的基础上。建立具有中国特色的政府会计年度报告制 The government accounting annual report is the ultimate carrier of government accounting information and is also a standardized way of disclosing the comprehensive information of government accounting. The reform of the government accounting of the public accountancy committees of the International Federation of Accountants and the major countries in the world are all centered around the core of the government accounting year report. The government accounting reform in our country also faces the same problem of how to draw lessons from international experience. Establish a government accounting annual report system with Chinese characteristics