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政府综合财务报告制度政府财务报告是以财务报表为主要形式,全面系统地反映政府财务状况、运行成果和受托责任履行情况的综合性报告,通常包括政府资产负债表、收入费用表、现金流量表等。打造阳光财政一直是近几年我国财税改革的重要目标之一,即让老百姓能看明白政府资金是如何取之于民、用之于民的,建立政府综合财务报告制度正是提高财政透明度、阳光财政的可行举措之一。2013年11月召开的十八届三中全会明确提出,要建立权责发生制的政府综合财务报告制度,建立规范合理的中央和
Government’s Integrated Financial Reporting System The government’s financial report is a comprehensive report mainly reflecting the financial statements and comprehensively and systematically reflecting the government’s financial status, operating results and fulfillment of the fiduciary duties. It generally includes the government balance sheet, income expense statement, cash flow statement Wait. Building Sunshine Finance has always been one of the important goals of China’s fiscal and tax reforms in recent years. It enables people to see how government funds are derived from the people and is used by the people. Establishing a comprehensive government financial report system is precisely to enhance the transparency of the government, Sunny fiscal one of the feasible measures. The Third Plenary Session of the 18th Central Committee of the Party held in November 2013 clearly stated that it is necessary to establish a comprehensive government financial reporting system based on accrual basis and set up a standardized and rational central and