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2013年11月12日,党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》提出———建立跨年度预算平衡机制,建立权责发生制的政府综合财务报告制度。2014年8月31日,全国人大常委会发布《中华人民共和国预算法(2014年修正)》要求———各级政府财政部门应当按年度编制以权责发生制为基础的政府综合财务报告,报告政府整体财务状况、运行情况
On November 12, 2013, the “Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues for Deepening Reform” was put forward by the Third Plenary Session of the 18th CPC Central Committee. It proposed that a balance-of-budget mechanism should be established across the board and an accrual-based consolidated government financial report system. On August 31, 2014, the NPC Standing Committee promulgated the “Budget Law of the People’s Republic of China (Amendment of 2014)” on the requirements that the financial departments at all levels of government should prepare annual consolidated government financial statements based on the accrual basis, Report the overall financial status of the government and its operation