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政府财务报告连同预算报告和政府财务管理信息系统,共同构成现代社会中公众观察和解读政府行为的三个主要窗口。其中,财务报告的作用是基本和关键的。近年来,在各种因素推动下,我国政府致力于建立权责发生制政府综合(区别于“合并”)财务报告制度,其主要意义可概括为三个关键方面:增进透明度、强化可持续性评估和改善决策制定;主要局限在于财务合规性控制的不充分。一、增进财政透明度与收付实现制财务报告相比,权责基础的综合财务报告可以让公众便利地了解政府花了多少钱、来自何处?这些
The government financial report together with the budget report and the government financial management information system make up the three main windows of public observation and interpretation of government behavior in modern society. Among them, the role of financial reporting is basic and critical. In recent years, under the impetus of various factors, our government has devoted itself to establishing a government-integrated financial reporting system (as distinguished from the “merger”) of accruals. Its main significance can be summed up in three key aspects: enhancing transparency and strengthening Continuously assess and improve decision-making; the main limitation is inadequate control of financial compliance. I. FOSTERING FISCAL TRANSPARENCY Compared with the financial reporting system, the consolidated financial report based on the basis of power and responsibility can make it convenient for the public to understand how much money the government has come from and where do they come from? These