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2010年底,财政部印发了《2010年度权责发生制政府综合财务报告试编办法》,正式启动权责发生制政府综合财务报告试编工作。北京市在试编过程中,对进一步完善权责发生制政府综合财务报告的编制进行了研究探索。一、试编政府综合财务报告的目的和原则目前编制政府综合财务报告的目的主要有两个:一是在不改变会计核算的前提下,通过对现有报表进行调整的方法编制政府综合财务报告,以大致反映政府实际的资产负债与现在会计报表反映的资产负债之间的差距,为政府会计改革的初步要求提供依据;二是通过编制权责发生制基础的政府财务报表,
At the end of 2010, the Ministry of Finance issued the Measures for the Compilation of Compilations of Governmental Comprehensive Financial Reports on Accruals in 2010, formally launching the compilation and editing of accrual-acclaimed government comprehensive financial reports. During the trial-editing process in Beijing, Beijing conducted a research to further improve the compilation of government consolidated financial reports on accrual basis. First, the purpose of compiling the government’s comprehensive financial report purposes and principles At present, there are two main purposes of compiling the government consolidated financial report: First, without changing the accounting, through the preparation of the preparation of the government consolidated financial report To provide a basis for the initial request of the government accounting reform in order to roughly reflect the gap between the government’s actual assets and liabilities and the assets and liabilities reflected in the current accounting statements; secondly, through the preparation of the government financial statements based on accrual basis,