论文部分内容阅读
随着我国社会的发展和经济体制改革的深化,在以收付实现制为基础的决算报告制度中,政府的资产负债和成本费用,已经不能被准确地反映出来,对资产的有效管理和运行效率的提高产生不利影响,因此深化财税体制改革非常必要。党的十八界三中全会确立了财税体制的改革目标,2014年年底,权责发生制政府综合财务报告制度改革方案正式通过,这意味着,政府的运行成本和财政情况将面向大众全面的公开,这对于加强政府的财政管理,建立现代财政体制具有重要的促进作用;同时有利于开展政府的资金绩效评价,加强预算绩效管理,提高财政透明度,强化监督,充分发挥市场的决定作用;因此这场酝酿已久的改革具有十分重要的意义。本文从权责发生制政府综合财务报告编制的意义进行阐述,深入分析地方财政部门编制权责发生制政府综合财务报告的的重点和难点,并对此提出了相应的对策建议。
With the development of our society and the deepening of the reform of the economic system, the government’s assets, liabilities and costs can no longer be accurately reflected in the final accounts reporting system based on the payment system. The effective management and operation of the assets Efficiency increase has a negative impact, therefore, deepen fiscal and taxation system reform is necessary. The Third Plenary Session of the Party’s 18th Central Committee established the reform goal of the fiscal and taxation system. At the end of 2014, the reform plan of the system of accrual-accrual-based government’s comprehensive financial reporting was formally passed, which meant that the running costs and financial conditions of the government would be oriented towards the overall Openness, which has an important role in promoting the government’s financial management and establishing a modern financial system. At the same time, it is conducive to carrying out government performance appraisal of funds, strengthening budget performance management, improving financial transparency, strengthening supervision and giving full play to the market’s decision-making function. Therefore, This long-awaited reform is of great significance. This article elaborates the significance of the system of accrual-based government’s compilation of comprehensive financial reports, analyzes in depth the key points and difficulties in the compilation of accrual-based government comprehensive financial reports by local financial departments, and puts forward corresponding countermeasures and suggestions.