党的十八届三中全会从全面深化改革的战略高度提出了“建立权责发生制的政府综合财务报告制度”的举措,为新时期我国政府会计改革指明了方向。为了积极贯彻落实这一重大改革任务,按照党中央、国务院的决策部署,财政部在全面梳理过去多年改革和研究成果、借鉴吸收国际有益经验基础上,结合我国国情,历时近一年时间,研究起草了《权责发生制政府综合财务报告制度改革方案》(以下称《改革方案》),于2014年12月12日由国务 The Third Plenary Session of the 18th CPC Central Committee put forward the measure of “establishing an integrated government financial reporting system for accountability accruals” from the perspective of comprehensively deepening the reform and pointing out the direction for the government accounting reform in the new era. In order to actively carry out this important task of reform, in accordance with the decision-making arrangements made by the Party Central Committee and the State Council, the Ministry of Finance, in the light of comprehensively reviewing the results of many years of reform and research in the past, drawing on the experiences of absorbing international experience and combining with our national conditions and for nearly a year, Drafted the “reform plan for the system of accrual-based government comprehensive financial reporting” (hereinafter referred to as the “reform plan”), and on December 12, 2014,