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“统一报表”工作是财政部门强化、规范会计报表管理和提高会计信息质量的重大举措,也是财政部门按照市场经济要求对内部职能进行重组和调整的一项制度创新。这项工作开展一年多以来,基本实现了“统一设计、口径一致、集中布置、一表多用、数据共享”的目标,在深化和加强财会信息管理体系改革方面迈出了重要的一步,但在具体工作过程中也存在一些问题亟待解决。
The “unified report” work is a major measure taken by the financial departments to strengthen and regulate the management of accounting statements and improve the quality of accounting information. It is also an institutional innovation of the financial departments in restructuring and adjusting their internal functions in accordance with the requirements of a market economy. Since the work was carried out for more than a year, the goal of “uniform design, consistent caliber, centralized arrangement, multiple functions and data sharing” has been basically achieved and an important step has been taken in deepening and strengthening the reform of the accounting information management system. However, There are some problems to be solved in the concrete work process.