X市政府综合财务报告编制的问题与改进：侧重于资产的维度

发布时间：2018-05-01 07:21

本文选题：政府综合财务报告 + 政府会计　；参考：《重庆理工大学》2017年硕士论文

【摘要】：在十八届三中全会中,“建立权责发生制的政府综合财务报告制度”的明确提出有助于政府预算制度管理不断完善,推进政府财政改革,科学反映政府运行成本状况,反映政府运营绩效水平,建立健全统一、规范的政府会计标准体系。完善政府综合财务报告制度,建立健全我国政府综合财务报告制度体系,对促进政府综合财务能力起着决定性的作用[1]。2014年12月12日,国务院批转了财政部《权责发生制政府综合财务报告制度改革方案》,逐步推进试点工作的展开,关于政府财务报告的推进改革的主要包括:建立健全政府会计核算体系、政府财务报告体系、政府财务报告审计和公开机制、政府财务报告分析应用体系。部分省市已成为我国权责发生制政府综合财务报告改革的试点,X市在2013年开始政府综合财务报告试编工作,2016年开始政府综合财务报告试点工作,在接下来的时间在实践过程中扩大试验范围。在2016年我国颁布了关于政府财务报告编制办法的法律文件《政府财务报告编制办法(试行)》(以下简称《办法》),该文件的出台为试点省份提供了相应的法律依据和编制方向,为落实编制工作的顺利进行,《办法》从2017年1月1日起施行,描绘了我国2017年具体展开编制政府财务报告试点工作“蓝图”。本文围绕政府综合财务报告理论和编制理论及理论形成来源相关性展开,以此为理论依据,为而后的分析奠定基础。然后,实际了解X市政府综合财务报告编制过程并获取资料,以资产为出发点进行分析,针对过程中发生的实际问题,结合实事,借鉴英国、澳大利亚、加拿大的经验,展述个人对X市政府综合财务报告试编工作的浅见。
[Abstract]:In the the third Plenary Session of the 18th CPC Central Committee, the "establishment of a comprehensive financial reporting system of the accrual basis of the government" will help to improve the government's budget system, promote the government's financial reform, reflect the state of the government's operating cost scientifically, reflect the performance level of the government, and establish a unified and standardized government accounting standard system. The comprehensive financial reporting system of the government of good government and the establishment and improvement of the comprehensive financial reporting system of the government in China have played a decisive role in promoting the comprehensive financial capability of the government. In December 12th [1].2014, the State Council approved the reform scheme for the comprehensive financial reporting system of the accrual basis of the government of the Ministry of finance, and gradually promoted the launch of the pilot work. The reform of the financial report of the government mainly includes the establishment and improvement of the government accounting system, the government financial reporting system, the government financial report audit and public mechanism, the government financial report analysis and application system. Some provinces and cities have become the pilot of the reform of the comprehensive financial report of the accrual government in China, and the government of X began to integrate the government in 2013. In 2016, the pilot work of the financial report was started, and the pilot work of the government's comprehensive financial report began in 2016. In the following time, the scope of the experiment was expanded. In 2016, China promulgated the legal document on the government financial report compilation method, the government financial report compilation method (trial) > (hereinafter referred to as "method >"). The document was introduced as a pilot project. The provinces provided the corresponding legal basis and direction for the successful implementation of the work. The "method >" was implemented from January 1, 2017. The "blueprint" of the implementation of the government financial report in 2017 was described in detail. This paper formed a correlation exhibition around the theory and theory and theory of the comprehensive financial report of the government. This is a theoretical basis for the analysis of the latter. Then, the actual understanding of the X municipal government comprehensive financial report preparation process and the acquisition of information, the analysis of the assets as the starting point, the actual problems occurring in the process, the experience of the British, Australian Leah, Canada and the integrated finance of the X municipal government. A brief introduction to the report of the report.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

【参考文献】