2016年7月,财政部选定两个中央部门和七个省市开展2016年度政府财务报告编制试点工作。山西省作为试点省份之一,从2017年起编制政府财务报告。政府财务报告编制试点工作与近年来开展的权责发生制政府综合财务报告试编工作有很大不同,权责发生制政府综合财务报告试编工作基本未涉及预算部门,有关部门财务报告数据由财政部门通过转换部门决算数据来实现。而政府财务报告编制试点工作不仅要动员预算部门从最基层 In July 2016, the Ministry of Finance selected two central departments and seven provinces and municipalities to carry out the pilot preparations for the 2016 annual government financial report. As one of the pilot provinces in Shanxi Province, the government financial report is prepared from 2017 onwards. The preparation of government financial reports and the development of accruals in recent years, the government comprehensive financial report trial preparation work is very different, accrual system government comprehensive financial report trial basically did not involve the budget department, the relevant departments of the financial reporting data from The finance department realizes by converting the final accounts data of the department. The preparation of government financial reports not only to mobilize the budget department from the grassroots level