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政府综合财务报告的编制工作是一项重要工作,主要反映政府整体财务状况、运行情况和财政中长期可持续性等。文章旨在对高质量编制政府综合财务报告工作进行初步探究。首先提出编制政府综合财务报告过程中应注意的几个方面的问题,即编制工作应全面反映政府会计信息、结合中期财政规划管理的特点、做到全方位、高水准。接着,文章提出了编制政府综合财务报告应继续努力的几个方面内容,即重视政府会计人员理念转变、加强报告的审核与监督检查工作、充分重视报告的分析和利用等。最后,相信伴随着财税体制改革的不断深入,未来政府综合财务报告将发挥出更大的作用。
The preparation of the government consolidated financial report is an important task which mainly reflects the government’s overall financial condition, operation status and medium and long term financial sustainability. The article aims to conduct a preliminary inquiry into the preparation of high-quality government comprehensive financial reports. First of all, it puts forward several issues that should be paid attention to in the process of compiling the government comprehensive financial report. That is to say, the preparation work should fully reflect the government accounting information and combine with the characteristics of medium-term fiscal planning and management so as to achieve all-round and high standard. Then, the article puts forward several aspects that should be continued in compiling the government consolidated financial report, that is, paying attention to the change of concept of government accounting personnel, strengthening the examination, supervision and inspection of the report, paying full attention to the analysis and utilization of the report. Finally, I believe with the continuous deepening of the fiscal and taxation system reform, the government consolidated financial report will play a greater role in the future.