政府综合财务报告改革及国际借鉴  

The Reform of the Government's Comprehensive Financial Report and the International Reference

作　　者：安喜锋[1] 刘佳珍[1] 

机构地区：[1]中国人民银行西安分行,陕西西安710075

出　　处：《西部金融》2016年第2期51-56,共6页West China Finance

摘　　要：政府综合财务报告是政府向社会公众传递政府财务信息和社会公众观察政府财务管理的重要窗口,为将党的十八届三中全会及新《预算法》关于建立以权责发生制为基础的政府综合财务报告制度的要求落到实处,近年来我国加快了政府综合财务报告改革的步伐。本文在分析我国政府综合财务报告改革背景及现状的基础上,指出我国政府综合财务报告改革中存在的问题,进而全面总结借鉴发达国家政府综合财务报告的改革方向、成功经验和发展趋势,并结合我国政府综合财务报告改革现状及存在问题,对我国政府财务基本准则、会计制度、合并编制体系、编制方法及操作指南、审计和公开等方面提出有针对性的政策建议,最后从央行视角提出进一步深入推进政府综合财务报告改革的应对之策。The government＇ s comprehensive financial report is an important window for the government to pass the government＇ s financial information to the public and for the social public to observe the government＇ s financial management. In order to imple- ment the requirements on building the government＇ s comprehensive financial report system based on the accrual basis put forward by the third plenary session of the 18th National Congress of the CPC and new Budget Law, in recent years the reform of government＇ s comprehensive financial report has been accelerated in China. Based on the analysis on the background and the present situation of the reform of China＇ s government＇ s comprehensive financial report, the paper points out the existing problems in the reform of China＇ s government＇ s comprehensive financial report, and then comprehensively summarizes the reform direction, successful experience and the development trend of the government＇ s comprehensive financial report of developed countries. Combined with the status quo and existing problems of the reform of government＇ s comprehensive financial report in China, the paper puts forward pertinent policy sug- gestions from such aspects as the basic standards, accounting system, compiling methods and operational guidelines, audit system and publicity of China＇ s government finance. Finally, from the perspective of the central bank, the paper puts forward further response to pushing the reform of the government＇ s comprehensive financial report.

关 键 词：财政 政府财务报告 国际经验 

分 类 号：F830.31[经济管理—金融学]