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近些年来,我国各地区都制定了符合实际的权责发生制政府综合财务报告编制制度,能够提供真实可靠的政府财务现状和运营管理现状信息,从而有效防范各种政府财政风险。我国最新的《事业单位会计制度》对编制方法进行了完善和改进,对我国权责发生制政府综合财务报告的编制制度进行分析和研究具有一定的现实意义。
In recent years, all regions in our country have formulated a compilation system of accrual-accredited government comprehensive financial reports in line with the actual conditions, which can provide authentic and reliable government financial status and operational management status information so as to effectively prevent various government financial risks. The latest “Institutional Accounting System” of our country has perfected and improved the method of compilation. It is of certain practical significance to analyze and study the compilation system of the government comprehensive financial report of accrual basis in our country.