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继新西兰20年前发布世界上第一份权责发生制财务报告后,几乎所有发达国家和越来越多的发展中国家相继步入这一进程。国务院日前颁布的《权责发生制政府综合财务报告制度改革方案》(以下简称《方案》)确认了建立综合财报制度的重要性与紧迫性,确立了指导思想、总体目标和基本原则,明确了截至2020年前完成政府会计、财务报告、审计与公开机制、分析应用体系建设这四项关键任务,并详细规定了分四个阶段依次推进的18项具体工作以及实施步骤和配套改革。这份融纲领
Following the fact that New Zealand released the world’s first accrual-based financial report 20 years ago, almost all developed countries and a growing number of developing countries have successively embarked on this process. Recently, the State Council promulgated the “Reform of Governmental Comprehensive Financial Reporting System on Accrual Basis” (hereinafter referred to as the “Scheme”), confirming the importance and urgency of establishing a comprehensive financial reporting system. It has established its guiding ideology, overall objectives and basic principles, and clarified By the end of 2020, it will complete the four key tasks of government accounting, financial reporting, auditing and disclosure, and analysis of application system construction. It will also provide detailed details on 18 specific tasks followed by implementation in four phases and implementation steps and supporting reforms. This financial program