权责发生制政府综合财务报告的优化

The optimization of the consolidated financial report of the accrual system

随着我国财政改革政策的不断深入和发展,原有的财政报告体系已经不适用于当前社会经济发展的需要,权责发生制政府综合财务报告以其提高财政透明度、全面准确反映政府负债情况、实现社会可持续发展以及建立服务型政府等诸多优势,逐渐在政府综合财务报告中应用,并发挥了重要的作用。

With the deepening and development of Chinars fiscal reform policy, the original financial reporting system is no longer applicable to the needs of the current socio-economic development. The accrual government comprehensive financial report has played an important role in improving fiscal transparency, fully reflecting government’s liabilities, realizing social sustainable development and establishing service-oriented governments.