摘要
政府综合财务报告的分析应用是适应现代财政制度,推进国家治理现代化的必然要求。近年来,随着我国政府会计改革的不断深入,权责发生制政府综合财务报告的编制基本实现了各级政府部门的全覆盖,但是,作为服务于政府财政决策制定与管理财政行为、高效履行政府受托责任的政府综合财务报告,在衔接宏观决策管理行为、识别预警财政风险、应用评估指标的设定、契合预算绩效管理需求等报告应用方面还存在优化空间。为此,结合政府综合财务报告实施目标,本文建议以加强宏观视角分析为切入点,通过完善报告内容编制、应用指标设计与范围设定、与全过程预算绩效管理衔接和推动数据共享共用等方面,构建服务政府决策管理与财政财务管理的政府综合财务报告应用体系,从而充分发挥政府综合财务报告制度服务国家治理的效能。
The application of government comprehensive financial report is an inevitable requirement to adapt to the modern financial system and promote the modernization of national governance.In recent years,with the deepening of the national government accounting reform,the compilation of the government's comprehensive financial report on the accrual basis has basically realized the full coverage of government departments at all levels.However,it is found that the government's comprehensive financial report,which serves the government's financial decision-making and financial behavior management,and effectively fulfills the government's fiduciary responsibilities,still have optimizing space in report application such as bridging the macro decision-making management behavior,identifying of macro financial risk early warning,setting the application evaluation index,meeting the budget performance management needs.Therefore,combined with the objectives of the implementation of the government comprehensive financial report,this paper suggests to strengthen the macro perspective analysis by improving the report content compilation,setting application index design and scope,connecting with the whole process of budget performance management and promoting data sharing,to build the government comprehensive financial report application system serving the government decision-making management and fiscal and financial management,so as to give full play to the effectiveness of the government's comprehensive financial reporting system in serving national governance.
作者
石英华
刘天琦
Shi Yinghua;Liu Tianqi
出处
《财政科学》
CSSCI
2024年第4期116-124,共9页
Fiscal Science
关键词
财政管理
政府综合财务报告
宏观效能
权责发生制
Financial Management
Government Comprehensive Financial Report
Macro Effectiveness
Accrual Basis
