《权责发生制政府综合财务报告制度改革方案》(以下简称《改革方案》)明确指出,要建立全面反映政府财务状况和运行成本的权责发生制政府综合财务报告制度。其具体任务包括建立健全政府会计核算体系、建立健全政府财务报告体系、建立健全政府财务报告审计和公开机制以及建立健全政府财务报告分析应用体系。这四项任务围绕促进政府会计信息公开、提 The reform plan for the integrated financial reporting system of accrual-based government (hereinafter referred to as “the reform plan”) clearly states that it is necessary to establish an integrated government financial reporting system that accords with the accrual basis that reflects the government’s financial status and operating costs in an all-round way. Its specific tasks include establishing and perfecting the government accounting system, establishing and perfecting the government financial reporting system, establishing and perfecting the auditing and open mechanism of government financial reports, and establishing and perfecting the government financial reporting analysis application system. These four tasks revolve around the promotion of public disclosure of government accounting information