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建立以权责发生制为基础的政府综合财务报告制度,已经成为国际公认的公共财政管理发展方向,在我国党和中央政府正式决议和文件中多次提及和肯定,新《预算法》也从立法层面对政府财务报告编制提出要求。借鉴国际经验并结合我国实际情况,财政部于2010年底启动权责发生制政府综合财务报告的试编工作。目前编制范围已经扩大到全国所有省(市、区)
The establishment of an integrated government financial reporting system based on the accrual basis of accruals has become an internationally recognized direction for the development of public finance and has been repeatedly mentioned and affirmed in the official resolutions and documents of our party and the central government. The new “Budget Law” From the legislative level to the government financial reporting requirements. Drawing on international experience and considering the actual conditions in China, the Ministry of Finance started the trial preparation of the government consolidated financial report on accrual basis at the end of 2010. The current preparation of the scope has been extended to all provinces (cities, districts)