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2014年12月,国务院同意并批转的财政部《权责发生制政府综合财务报告制度改革方案》(以下简称《改革方案》)揭示了政府会计目前面临的问题与局限,提出了以“权责发生制为会计核算基础”的切入点,确立政府会计的“三维结构”——政府财务会计、政府预算会计与政府成本会计。本文通过借鉴香港政府综合财务报告和政府账目的建设情况,提出关于我国权责发生制政府综合财务报告改革中会计核算基础、报告内容等方面的建议。
In December 2014, the Ministry of Finance, with the approval of the State Council and the approval of the Ministry of Finance, “the reform plan of the integrated financial reporting system of accrual-based government” (hereinafter referred to as “the reform plan”) revealed the problems and limitations currently facing government accounting, Accrual basis for the accounting basis of “entry point, the establishment of government accounting ” three-dimensional structure "- government financial accounting, government budget accounting and government cost accounting. In this paper, by referring to the construction of Hong Kong government’s comprehensive financial report and government accounts, this paper puts forward some suggestions on the accounting basis and the contents of the report in the reform of China’s government comprehensive financial report.