我国预算会计一直以来是以收付实现制为基础的,但是随着经济的发展及会计改革的深入,这种核算方式的预算会计存在诸多问题,只能反映政府财政预算收支情况,不能全面反映一个政府所有的资产、负债及费用,不便于政府作出重大经济决策的决定。本文从目前政府财政报告的现状及编制采用权责发生制的政府综合财务报告的意义两方面进行探讨。 China’s budget accounting has always been based on cash receipts and payments, but with the development of economy and the deepening of accounting reform, there are many problems with the accounting and accounting of such accounting methods, which can only reflect the revenue and expenditure of the government budget and can not be comprehensive Reflecting the assets, liabilities and costs of a government, it is not convenient for the government to make a major economic decision. This article explores the status quo of the current government financial report and the significance of compiling the government consolidated financial report adopting accrual basis.