权责发生制政府综合财务报告,是指由政府财政部门编制的,反映各级政府整体财务状况、运行情况和财政中长期可持续发展的报告。建立政府综合财务报告制度在深化财政管理体制改革、建立现代财政制度、推进国家治理现代化以及与国际接轨等方面具有十分重要的意义。近几年来修订完善的《事业单位会计制度》、《行政单位会计制度》、《总预算会计制度》及《政府会计准则——基本准则》,为全面开展政府综合财务报告 Accrual basis The government comprehensive financial report refers to the report prepared by the government finance department and reflecting the overall financial status and operation of all levels of government and the medium and long term financial sustainability. The establishment of a comprehensive financial reporting system for the government is of great significance in deepening the reform of the financial management system, establishing a modern financial system, advancing the modernization of state governance, and integrating with the world. In recent years, the well-revised “Institutional Accounting System”, “Accounting System of Administrative Units”, “General Budget Accounting System” and “Government Accounting Standards - Basic Standards”, in order to fully implement the government’s consolidated financial statements