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国际货币基金组织《财政透明度手册》的核心就是要求政府定期向公众提供全面并且真实的财政信息 ,而编制和公布政府财务报告是向公众提供这些财政信息的重要途径。因此 ,《财政透明度手册》对各国的政府会计改革产生了较大影响。本文介绍了《财政透明度手册》的基本要求 ,并分析了它对我国政府会计改革的影响
At the heart of the IMF Handbook on Fiscal Transparency is requiring the government to provide the public with regular and comprehensive financial information on a regular basis. The preparation and publication of government financial reports is an important way to provide these financial information to the public. Therefore, the Fiscal Transparency Handbook has a great impact on government accounting reform in all countries. This paper introduces the basic requirements of Fiscal Transparency Handbook and analyzes its impact on the government accounting reform in our country