美国是西方较早编制权责发生制(以下简称应计制)政府财务报告的国家,政府财务报告编制已比较成熟,对我国政府财务报告编制有参考借鉴作用。联邦政府财务报表合并的范围包括立法机关、行政机关和司法机关三个分支。联邦政府的合并财务报表包括六张报表,按照近几年财务报告中的排列顺序和原名,分别为净成本表、运营与净资产变动表、净营运成本与统一预算赤字调节表、统一预算和其他活动现金余额变动表、资产负债表、社会保险表。每张报表均包含报告年度数据以及上一年度的比较数据,当会计政策发生(作者单位:浙江省财政厅会计核算中心) The United States is a country where the earliest generation of accrual basis (hereinafter referred to as accrual basis) government financial report in the West, the government financial reporting compilation has been relatively mature, and has reference and reference function for the government financial report preparation in our country. The scope of federal government financial statements merger includes three branches of the legislature, the executive and the judiciary. The federal government’s consolidated financial statements include six statements, in accordance with the financial reports in recent years, the order of arrangement and the original name, respectively, the net cost table, operating and net assets changes, net operating costs and unified budget deficit adjustment table, unified budget and Other Activities Cash Balance Change Sheet, Balance Sheet, Social Security Sheet. Each report contains the annual report data as well as the previous year’s comparative data. When the accounting policy occurs (Author: Zhejiang Provincial Department of Finance Accounting Center)