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自2010年我国实施试编权责发生制政府综合财务报告工作以来,试编的范围得到扩大,其中在我国政府财务报告中所出现的权责发生制成为了推动政府会计改革的重要举措,也是推动政府财务报告得到有序发展的基础与保障。从整体角度分析,现阶段权责发生制已经成为了我国市场经济发展下较为重要的财务会计模式,并在应用过程中取得了良好的成效。为进一步分析权责发生制,探究权责发生制在我国政府财务报告中的应用,本篇文章从多个方面,并对其进行了详细的介绍。
Since the implementation of the system of trial accrual accruals in 2010 in China, the scope of trial compilation has been expanded. The accrual of accruals in our government financial reports has become an important measure to promote government accounting reform. Promoting the Foundation and Guarantee for Orderly Development of Government Financial Reports. From a holistic perspective, the accrual basis at the present stage has become a more important financial accounting mode under the development of market economy in our country, and has achieved good results in the application process. In order to further analyze the system of accrual of accruals, this paper explores the application of the system of accruals of accruals in the government financial reports of our country. This article introduces the accrue system in many aspects and details it.