建立权责发生制政府综合财务报告,既是新《预算法》的明确要求,也是《国务院关于深化预算管理制度改革的决定》中提出的要求。建立权责发生制政府综合财务报告制度与预算管理制度改革涉及到的实施全面规范、公开透明的预算制度,规范地方政府债务管理等内容环环相扣、相互关联。地方政府债务新《预算法》增加了允许地方政府举借债务 Establishing accrual-acclaimed government comprehensive financial reports is not only the explicit requirement of the new “Budget Law” but also the requirement set forth in the “Decision of the State Council on Deepening the Reform of Budget Management System”. Establishing accrual-accredited government comprehensive financial reporting system and the reform of the budget management system involved in the implementation of a comprehensive, open and transparent budget system, regulate local government debt management and other content interlocking, interrelated. The new “budget law” for local government debt has allowed local governments to borrow debt