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一、采用国际公共部门会计准则的背景党的十八届三中全会《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,新《预算法》也对各级政府财政部门按年度编制以权责发生制为基础的政府综合财务报告提出了明确要求。2014年12月,国务院批转了财政部制定的《权责发生制政府综合财务报告制度改革方案》(国发[2014]63号,以下称《改革方案》),确立了政府会计改革的指导思想、总体目标、
I. The Background to the Adoption of International Public Sector Accounting Standards The “Decision” of the Third Plenary Session of the 18th CPC Central Committee put forward the important strategic plan of “establishing a system of government consolidated financial reporting based on accrual accounting.” The new “Budget Law” The government departments at the same level set forth clearly the annual comprehensive government financial statements based on accrual basis. In December 2014, the State Council approved the Proposal on the Reform of Governmental Integrated Financial Reporting System of Accrual Basis (Guo Fa [2014] No. 63, hereinafter referred to as the “Reform Proposal”) formulated by the Ministry of Finance and established the guidance of government accounting reform Thought, overall goal,