  The McLennan-Zubarev steady state distribution is studied in the connection
with fluctuation theorems. We derive the McLennan-Zubarev steady state
distribution from the nonequilibrium detailed balance relation. Then,
considering the cumulant function or cumulant functional, two fluctuation
theorems for entropy and for currents are proved. Using the fluctuation theorem
for currents, the current is expanded in terms of thermodynamic forces. In the
lowest order of the thermodynamic force, we find that the transport coefficient
satisfies the Onsager's reciprocal relation. In the next order, we derived the
correction term to the Green-Kubo formula.
