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《权责发生制政府综合财务报告制度改革方案》(国发[2014]63号),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。要求“以政府财务报告反映的信息为基础,采用科学方法,系统分析政府的财务状况、运行成本和财政中长期可持续发展水平。充分利用政府财务报告反映的信息,识别和管理财政风险,更好地加强政府预算、资产和绩效管理,并将政府财务状况作为评价政府受托责任履行情况的重要指标。”本研究根据建
The “System of Reform of Governmental Comprehensive Financial Reporting System of Accrual Basis” (Guo Fa [2014] No. 63) will be one of the important tasks of establishing and improving the application system of government financial report analysis. Requirements “Based on the information reflected in the government financial reports, the government systematically analyzes the government’s financial condition, operating costs and the level of sustainable financial development in the medium and long term by making full use of the information reflected in government financial reports, identifying and managing financial risks, Better strengthen the government’s budget, assets and performance management, and use the government’s financial status as an important indicator to evaluate the fulfillment of the government’s entrusted responsibilities. ”According to this research,