政府综合财务报告准则比较与启示  

Enlightenment from Comparison of Government Comprehensive Financial Reports

作　　者：刘昱含 LIU Yu-han(Hunan University of Finance and Economics,Changsha Hunan 410205)

机构地区：[1]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2019年第1期122-128,共7页Journal of Hunan University of Finance and Economics

基　　金：国家社科基金一般项目"产权保护导向的财务报表列报变革与应对策略研究"(项目编号:13BGL050);湖南省社会科学评审委员会重点项目"推进长株潭地区科技型小微企业集群融资的政策优化研究"(项目编号:XSP18ZDI014)

摘　　要：2014年,新修订《预算法》明确规定"建立政府综合财务报告制度",在此之际,研究西方先行的准则与做法无疑会为我国相关工作的开展提供有效启示。通过研究瑞典、英国、美国、加拿大、新西兰、澳大利亚等国以及国际公共部门会计准则委员会的政府综合财务报告及相关准则,深入比较了上述国家、组织在准则制定的制度背景及其准则内容方面的异同,并结合我国的实际情况分析了国际经验对我国的适用性,以期为我国政府综合财务报告的编制和相关政府会计准则的制定提供有益参考。It has been included into the new“Budget Law”(2015)to set up a comprehensive accrual government financial reporting system,a major measure for a new round of fiscal reform in China.When our country is on the way to work out a comprehensive nationwide government financial report as well as its corresponding government accounting standards system,a thorough study of the developed western principles and practices is undoubtedly of great help to our job.This paper,through studying relevant standards of Sweden,Britain,Australia,New Zealand,the United States,Canada and the International Public Sector Accounting Standards Board,through comparing their norms of standard setting,their reporting entity and their report content,and through analyzing their applicability to our work on China's actual conditions basis,aims to draw on their experience for the compilation of government comprehensive financial report in China.

关 键 词：政府综合财务报告 国际比较 政府会计 

分 类 号：F810.6[经济管理—财政学]