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试编权责发生制政府综合财务报告是推进政府会计改革的一场重要实践。2011年,在财政部统一部署下,我国11个省份率先开展权责发生制政府综合财务报告试编工作。2012年,我省首次被列入试编范围,截至目前,我省已将试编范围从省本级扩大到11个市及27个省级转型综改试点县及扩权强县试点县。试编工作在各级政府及财政部门、主管部门的高度重视和大力支持下,积极进行探索,取得了一些进展,获得了一些启示。本文依据我
Trying to compile the system of accrual accrual accounting is an important practice to promote the government accounting reform. In 2011, under the unified arrangements of the Ministry of Finance, the 11 provinces in China took the lead in the trial preparation of the consolidated government financial reports on accrual basis. In 2012, our province was included for the first time in the scope of trial production. Up to now, our province has expanded the range of trial-editing from the provincial level to 11 cities and 27 provincial-level comprehensive reform pilot counties and expanded power counties pilot counties. The trial-work was actively explored and made some progress and obtained some enlightenment, with the great attention and support of governments at all levels, the financial departments and competent departments. This article based on me