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政府综合财务报告试编工作经过近几年的摸索,其范围逐步扩大、办法日趋完善,可以说取得了可喜的成绩,为正式编制政府综合财务报告打下了基础、积累了经验。但是,目前试编出来的政府综合财务报告,各地普遍感到难以投入实际的分析应用。为此,本文拟在分析政府综合财务报告应用需求的基础上,就政府综合财务报告编制方法,特别是资产分类方法以及政府综合财务分析指标体系做些探讨。一、政府综合财务报告应用
After several years of exploration, the scope of the trial preparation of the government’s comprehensive financial report has been gradually expanded and the measures have been perfected. It can be said that gratifying achievements have been obtained, laying the foundation for the formal preparation of the government’s comprehensive financial report and accumulating experiences. However, the government comprehensive financial reports that are currently being edited make it difficult for all localities to put into practical analysis and application. Therefore, based on the analysis of the application requirements of the government’s comprehensive financial report, this article intends to discuss the compilation method of the government comprehensive financial report, especially the asset classification method and the government comprehensive financial analysis index system. First, the government integrated financial reporting applications