本文選題：政府綜合財(cái)務(wù)報(bào)告 + 政府會(huì)計(jì)　； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：在十八屆三中全會(huì)中,“建立權(quán)責(zé)發(fā)生制的政府綜合財(cái)務(wù)報(bào)告制度”的明確提出有助于政府預(yù)算制度管理不斷完善,推進(jìn)政府財(cái)政改革,科學(xué)反映政府運(yùn)行成本狀況,反映政府運(yùn)營(yíng)績(jī)效水平,建立健全統(tǒng)一、規(guī)范的政府會(huì)計(jì)標(biāo)準(zhǔn)體系。完善政府綜合財(cái)務(wù)報(bào)告制度,建立健全我國(guó)政府綜合財(cái)務(wù)報(bào)告制度體系,對(duì)促進(jìn)政府綜合財(cái)務(wù)能力起著決定性的作用[1]。2014年12月12日,國(guó)務(wù)院批轉(zhuǎn)了財(cái)政部《權(quán)責(zé)發(fā)生制政府綜合財(cái)務(wù)報(bào)告制度改革方案》,逐步推進(jìn)試點(diǎn)工作的展開,關(guān)于政府財(cái)務(wù)報(bào)告的推進(jìn)改革的主要包括:建立健全政府會(huì)計(jì)核算體系、政府財(cái)務(wù)報(bào)告體系、政府財(cái)務(wù)報(bào)告審計(jì)和公開機(jī)制、政府財(cái)務(wù)報(bào)告分析應(yīng)用體系。部分省市已成為我國(guó)權(quán)責(zé)發(fā)生制政府綜合財(cái)務(wù)報(bào)告改革的試點(diǎn),X市在2013年開始政府綜合財(cái)務(wù)報(bào)告試編工作,2016年開始政府綜合財(cái)務(wù)報(bào)告試點(diǎn)工作,在接下來的時(shí)間在實(shí)踐過程中擴(kuò)大試驗(yàn)范圍。在2016年我國(guó)頒布了關(guān)于政府財(cái)務(wù)報(bào)告編制辦法的法律文件《政府財(cái)務(wù)報(bào)告編制辦法(試行)》(以下簡(jiǎn)稱《辦法》),該文件的出臺(tái)為試點(diǎn)省份提供了相應(yīng)的法律依據(jù)和編制方向,為落實(shí)編制工作的順利進(jìn)行,《辦法》從2017年1月1日起施行,描繪了我國(guó)2017年具體展開編制政府財(cái)務(wù)報(bào)告試點(diǎn)工作“藍(lán)圖”。本文圍繞政府綜合財(cái)務(wù)報(bào)告理論和編制理論及理論形成來源相關(guān)性展開,以此為理論依據(jù),為而后的分析奠定基礎(chǔ)。然后,實(shí)際了解X市政府綜合財(cái)務(wù)報(bào)告編制過程并獲取資料,以資產(chǎn)為出發(fā)點(diǎn)進(jìn)行分析,針對(duì)過程中發(fā)生的實(shí)際問題,結(jié)合實(shí)事,借鑒英國(guó)、澳大利亞、加拿大的經(jīng)驗(yàn),展述個(gè)人對(duì)X市政府綜合財(cái)務(wù)報(bào)告試編工作的淺見。
[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.

【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F810.6

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