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《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》)的发布,拉开了我国政府会计改革的序幕。2015年年底,《政府会计准则——基本准则》(下称《基本准则》)的下发则为编制财务报告提供了理论与方法框架,随后,《政府财务报告编制办法(试行)》(下称《办法》)和《政府综合财务报告编制操作指南(试行)》(下称《综合指南》)的出台又为编制政
The issuance of the reform plan of the integrated financial reporting system of accrual basis government (hereinafter referred to as the “reform plan”) opened the prelude of the government accounting reform in our country. At the end of 2015, the issuance of the “Government Accounting Standards - Basic Principles” (hereinafter referred to as the “Basic Principles”) provided the theoretical and methodological framework for the preparation of financial reports. Subsequently, the “Government Financial Reporting System (Trial)” Known as the “Measures”) and the “Guide for the Compilation and Operation of Governmental Comprehensive Financial Reports (for Trial Implementation)” (the “Comprehensive Guide”),