Harmer W G
Healthc Financ Manage. 1992 Mar;46(3):64, 66, 68-9 passim.
Government-owned organizations are accountable to citizens and their elected representatives. These organizations must provide financial information that will help in determining whether they are effectively pursuing their primary goal, which is to promote the general welfare. Regardless of the kind of service provided by a government-owned organization, the information needs of citizens and their elected representatives must be considered when developing accounting rules. If these needs are ignored or compromised in favor of the needs of other users, such as investors or creditors (the primary users of business financial reports), then financial reporting by government-owned organizations will not meet its objectives.
政府所有的组织对公民及其民选代表负责。这些组织必须提供财务信息，以帮助确定它们是否有效地追求其主要目标，即促进公共福利。无论政府所有的组织提供何种服务，在制定会计规则时都必须考虑公民及其民选代表的信息需求。如果这些需求被忽视或为了其他使用者（如投资者或债权人，商业财务报告的主要使用者）的需求而受到损害，那么政府所有组织的财务报告将无法实现其目标。
