本文结合笔者的工作实践,阐述了权责发生制政府财务报告的编制背景以及政府财务报告的内容以及具体做法,分析了权责发生制政府财务报告的编制难点,并有针对性地探讨了解决建议,对进一步完善权责发生制财务报告编制工作,提高财务报告的质量具有一定的指导意义。 Based on the author’s work practice, this article elaborates the compilation background of the government financial report of the accrual basis and the contents and specific practices of the government financial report, analyzes the difficulty in compiling the government accrual report of the accrual basis and probes the solution The suggestions are of guiding significance to further improve the compilation of accreditation system financial reports and improve the quality of financial reports.