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党的十八届三中全会明确提出将“推进国家治理体系和治理能力现代化”作为全面深化改革的总目标,并提出要“建立权责发生制的政府综合财务报告制度”。构建权责发生制政府综合财务报告制度,对于推进国家治理现代化无疑具有重大意义。针对当前我国现行政府财务报告制度的弊端,有必要全面构建权责一致的政府综合财务报告制度,需做好统一会计制度、完善政府综合财务报告编报机制、加强政府综合财务报告分析应用和加快推进政府财务公开等工作。
The Third Plenary Session of the 18th CPC Central Committee has explicitly proposed that “to promote the modernization of state governance system and governance capability” be the overall goal of deepening the overall reform and to propose “a system of government comprehensive financial reporting based on accrual basis.” Constructing accrual-based government comprehensive financial reporting system is undoubtedly of great significance for promoting the modernization of state governance. In view of the drawbacks of the current government financial reporting system in our country, it is necessary to construct a comprehensive government financial reporting system with the same rights and responsibilities. We need to improve the system of unified accounting, improve the government’s comprehensive financial reporting mechanism, strengthen the application and acceleration of the government’s comprehensive financial reporting analysis Promote government financial disclosure and other work.