权责发生制政府综合财务报告是以权责发生制为基础,以政府财务信息为主要内容,以财务报表及相关文字说明为主要形式,全面反映政府整体财务状况、运行结果和受托责任履行情况的综合性年度报告。按照《山东省权责发生制政府综合财务报告制度改革方案》的要求,分步推进全省权责 Accrual basis The government comprehensive financial report is based on the accrual basis, takes the government financial information as the main content, takes the financial statements and the related written statements as the main forms, and fully reflects the overall financial status of the government, the operation results and the fulfillment of fiduciary duties Comprehensive annual report. In accordance with the “Shandong Province accrual-based government integrated financial reporting system reform program,” the requirements of step by step to promote the province’s powers and responsibilities