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试编权责发生制政府财务综合报告,是我国推进政府会计改革、逐步建立政府财务报告制度的一项重要举措。但我国目前的政府财政报告制度实行以收付实现制为基础的决算报告制度,因此在试编过程中存在不少问题和困难。
Trying to compile an accountability system for the compilation of government financial reports is an important measure taken by China to promote government accounting reform and gradually establish a government financial reporting system. However, the present system of government financial reporting in our country implements the system of final accounts reporting based on the cash receipt and payment system, so there are many problems and difficulties in the process of trial and edit.