《权责发生制政府综合财务报告制度改革方案》将建立健全政府财务报告分析应用体系作为重要任务之一。政府综合财务报告的“综合”包括两重含义:一是综合了部门财务报告的政府层面甚至包括下级政府的政府整体的财务报告,二是综合了财务报告使用者所需的财务信息和与理解使用这些信息相关的综合信息的财务报告。政府综合财务报告的提供,强化了政府整体作为被监督 “Accrual basis of the government comprehensive financial reporting system reform program” will establish and improve the application of government financial reporting analysis system as one of the important tasks. The “comprehensive” of the government’s consolidated financial report has two meanings: one is that the government level that integrates the departmental financial report includes even the overall financial report of the government of the lower level government; the second is the combination of the financial information required by the users of the financial report and Financial reports with comprehensive information about understanding the use of this information. The provision of comprehensive financial reports by the government has strengthened the government as a whole being supervised