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为了贯彻落实党的十八届三中全会关于建立权责发生制的政府综合财务报告制度的精神,财政部印发《政府财务报告编制办法(试行)》(以下简称《办法》)、《政府综合财务报告编制操作指南(试行)》(以下简称《综合指南》)和《政府部门财务报告编制操作指南(试行)》(以下简称《部门指南》)等三项制度,以规范权责发生制政府综合财务报告制度改革试点期间的政府财务报告编制工作。财政部国库司有关负责人就三项制度有关问题回答了记者的提问。问:三项制度出台的背景是什么?答:党的十八届三中全会要求建立
In order to implement the spirit of the Third Plenary Session of the 18th CPC Central Committee regarding the establishment of a system of accrual-based government comprehensive financial reporting, the Ministry of Finance issues the Compilation Methods of Governmental Financial Reports (Trial) (hereinafter referred to as the Measures) (Trial Implementation) (hereinafter referred to as “the Comprehensive Guide”) and “Guide for the Compilation and Operation of Governmental Financial Reports (for Trial Implementation)” (the “Departmental Guide”) and other three systems to regulate the accrual-based government Compilation of government financial reports during the pilot reform of the integrated financial reporting system. The responsible person of the State Treasury Department of the Ministry of Finance answered questions from reporters about the three systems. Q: What is the background of the introduction of the three systems? A: The Third Plenary Session of the 18th CPC Central Committee called for the establishment of