论文部分内容阅读
政府财务报告是对政府一定会计期间的各项活动进行系统、全面的总结和报告。典型的财务报告为年度财务报告,年度财务报告应当报告政府在会计年度内财务收支情况和结果、会计年末财务状况以及会计年度的财务状况变动情况,并对所有各项影响财务收支情况和财务状况的事项、影响程度情况作出说明、解释。年度财务报告应当经权威的鉴证机构审核后,才能向报告使用者公布。本文时其内容及其鉴证问题予以探讨。
The government financial report is a systematic and comprehensive summary and report on various activities of the government during certain accounting periods. The typical financial report is the annual financial report. The annual financial report shall report the state of the government’s financial receipts and expenditures and their results during the accounting year, the financial status at the end of the fiscal year, and the changes in the financial status of the fiscal year. All financial and accounting reports that affect the financial income and expenditure and the financial Status matters, the extent of the impact of the situation to explain and explain. The annual financial report shall be reviewed by an authoritative certification body before it can be released to the users of the report. This article discusses its content and its attestation.