我国政府一直实行相对简单的会计收付实现制,但是,随着市场经济的不断深化发展,其弊端也日益显现,无法全面、准确地反映政府的预算情况和资产、负债及费用等,也无法为政府经济决策提供有效的会计信息支持。因此,必须要推行以权责发生制为基础的政府综合财务报告。本文在分析我国现行政府财务报告存在的问题基础上,探讨了关于推行编制政府综合财务报告的几点建议,以供参考。 However, as the market economy continues to deepen and develop, its drawbacks have become increasingly apparent, failing to fully and accurately reflect the government’s budgetary conditions and assets, liabilities and expenses, etc., and it is impossible for the Chinese government to implement a relatively simple system of accounting receipt and payment. Provide effective accounting information support for government economic decision-making. Therefore, we must implement the accrual basis of government consolidated financial reports. Based on the analysis of the problems existing in the current government financial reports in our country, this paper discusses some suggestions on how to implement the government comprehensive financial reports for reference.