本文根据《预算法》对政府财政部门应当按年度编制以权责发生制为基础的政府综合财务报告要求,分析当前交通运输部门财务报告存在的问题,提出交通运输部门编制权责发生制财务报告的必要性,编制权责发生制财务报告难点和解决难题思路和建议。 According to the “Budget Law”, the government finance department should compile the government consolidated financial report based on annual accrual basis, analyze the current problems in the financial report of the transportation department, and propose that the transportation department should prepare the accrual-based financial report The necessity of compiling accrual system financial reporting difficulties and solutions to the problem of thinking and suggestions.