1999年6月，政府会计准则委员会（GASB）发布了关于州和地方政府向公众提供年度财务报告的新指南（第34号声明）。本文研究了GASB 34指南，并展示了计算机化基础设施资产管理系统如何帮助政府满足其报告要求。包括3个参考文献，图。

In June 1999, the Governmental Accounting Standards Board (GASB) released newguidelines (Statement No. 34) concerning annual financial reports that state andlocal governments provide to the public. This paper examines the GASB 34guidelines and demonstrates how a computerized infrastructure asset managementsystem can help governments satisfy their reporting requirements. Includes 3 references, figure.