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建立权责发生制政府综合财务报告制度是构建现代财政制度、推进国家治理现代化的客观要求。对于推行此项改革,党的十一届三中全会以来党中央做出了决定,全国人大2014年修订的《预算法》做出明确规定,国务院批转了改革方案,财政部按照改革时间表相继出台多项措施并就组织实施改革进行了一系列部署。但是,涉及此项改革的一些重要问题仍需深入研究、妥善解决。本报告分别就权责发生制政府综合财务报告制度建设中有待研究解决的主体范围、分析体系和应用体系三大重要问题进行分析研究,提出了基本思路和政策建议。
The establishment of an integrated government financial reporting system with accrual basis is an objective requirement for building a modern financial system and promoting the modernization of state governance. For the implementation of this reform, the party Central Committee has decided since the Third Plenary Session of the 11th CPC Central Committee, and the “Budget Law” revised by the NPC in 2014 clearly stipulates that the State Council approves the reform plan. The Ministry of Finance, in accordance with the reform schedule A number of measures have been promulgated and a series of arrangements have been made on organizing the implementation of the reform. However, some important issues concerning this reform still need to be studied in depth and properly resolved. This report separately analyzes and studies the three major issues to be studied and resolved in the system of accrual-based government comprehensive financial reporting, including the basic ideas and policy recommendations.