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党的十八届三中全会通过《中共中央关于全面深化改革若干重大问题的决定》,提出“建立权责发生制的政府综合财务报告制度”的重要战略部署;2014年12月,国务院批转财政部《权责发生制政府综合财务报告制度改革方案》(以下简称《改革方案》),确立了政府会计改革的指导思想、总体目标、基本原则、主要任务和实施步骤;2015年10月,政府会计改革的纲领性文件《政府会计准则——基本准则》(以下简称
The Third Plenary Session of the 18th Central Committee of the Party adopted the “Decision of the CPC Central Committee on Several Important Issues concerning the Overall Deepening of the Reform” and proposed an important strategic plan for “establishing a system of government consolidated financial reporting based on accrual accounting.” In December 2014, the State Council Approved by the Ministry of Finance of the People’s Republic of China, the “Reform Proposal on the System of Accrual Basis of Government-Involved Public Finance” (hereinafter referred to as the “Reform Proposal”) was established and the guiding ideology, overall objectives, basic principles, major tasks and implementation steps of the government accounting reform were established. Month, government accounting reform programmatic document “Government Accounting Standards - Basic Guidelines” (hereinafter referred to as