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关于权责发生制政府综合财务报告编制,其主要是针对社会进行政府家底、运行成本和委托职责履行的行为流程,对于我国整体治理实力提升和治理体系修缮,有着极为深刻的决定意义。特别是当中可以清晰化映射出政府资产负债、收入、运行成本等财务数据,有助于有关工作人员科学化判定政府资产的负债状况,进一步想方设法改善政府运行实效和风险预测抵御潜能,最终促进财政管理工作的长效可持续发展结果。笔者的任务,便是针对权责发生制政府综合财务报告编制的必要性、当前存在问题,和日后协调化处理方式等内容,加以细致化校验解析。
With regard to the compilation of accrual-acclaimed government comprehensive financial reports, it is mainly directed at the behavior flow of the government in implementing the government’s family background, running costs and entrusting functions. It has a profound and profound decisive role in raising the overall governance strength and improving the governance system in our country. In particular, financial data such as government assets and liabilities, income and operating costs can be clearly mapped out, which helps the staff concerned to scientifically determine the liabilities of government assets and further find ways to improve the government’s effectiveness and risk prediction to resist potential and ultimately promote fiscal Long-term sustainability of management results. The author’s task is to analyze the necessity of compiling an integrated government financial report system based on the accrual basis of liability, the existing problems and the coordinated treatment in the future.