一、为什么要提出“政府综合财务报告重点”这一论题我们过去不太关注财务报告重点的选择。我国预算会计没有讨论过财务报告重点,因为过去的预算会计没有真正意义上的财务报告。企业会计对财务报告重点的选择也讨论不多,除了一部分学者提出“人力资源”是否也应纳入企业财务报告的范围以外,人们对企业会计以“经济资源”作为财务报告重点没有任何的怀疑。因为没有怀疑,所以不去讨论。而国外对财务报告重点的选择是比较重视的,只是名称不同而已,“国外往往把报告重点称为计量重点或计量焦点”。现在我们提出要讨论政府综合财务报告重点,是因 First, why should we put forward the “comprehensive government financial report key” this issue we did not pay close attention to the financial reporting priorities. China’s budget accounting did not discuss the focus of the financial report, because the past budget accounting no real sense of the financial report. There is not much discussion on the key points of financial accounting in corporate accounting, except some scholars put forward whether “human resources ” should also be included in the scope of corporate financial reports. People focus on corporate accounting with “economic resources ” as the focus of financial report Any doubt. Because there is no doubt, so do not discuss. The foreign focus on the financial report is more emphasis on the choice, but the name is different, “Foreign often focus on the report as the focus of measurement or measurement ”. Now we propose to discuss the focus of the government’s consolidated financial report, because of