科研事业单位政府部门财务报告编制研究  

Research on the Preparation of Government Financial Reports of Scientific Research Institutions

作　　者：王梦醒[1] 邹宝群[1] 肖扬书[1] WANG Meng-xing;ZOU Bao-qun;XIAO Yang-shu(Anhui Academy of Agricultural Sciences,Hefbi,Anhui 230031)

机构地区：[1]安徽省农业科学院,安徽合肥230031

出　　处：《安徽农业科学》2018年第29期5-7,共3页Journal of Anhui Agricultural Sciences

基　　金：安徽省农业科学院软科学项目(18F0003)

摘　　要：推行权责发生制政府综合财务报告制度改革,已经成为公共财政管理的国际发展趋势。探讨政府部门财务报告的具体内容,通过对试点地区科研事业单位的试编工作进行调研,分析政府部门财务报告实际编报中存在的难点及问题,并据此提出编制和完善政府部门财务报告的对策和建议。The reform of the accrual government＇ s comprehensive financial reporting system has become an international trend in the manage- ment of public finance. The specific content of the financial report of government departments was mainly discussed. And through conducting research of scientific research institutions in pilot areas, difficulties and problems existing in the actual compilation of the financial report were analyzed, and countermeasures and suggestions tor the preparation and improvement of the financial report of government departments were put forward.

关 键 词：政府部门财务报告 权责发生制 事业单位 资产管理 

分 类 号：F302.6[经济管理—产业经济]