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| 文章编号：1672-3104(2010)05-0076-07 |
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政府整体财务报告编制的国际经验及其借鉴 |
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张曾莲 |
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（北京科技大学经济管理学院，北京，100083） |
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| 摘 要： 政府整体财务报告能反映一级政府乃至一国的综合财务状况、运营成果和现金流量。西方各国编制政府整体财务报告在很多方面运用了企业合并财务报告模型，各级政府报告实体的定义大多基于控制基础，同时注重了协调合并报表与国家账户。借鉴这些经验，我国政府整体财务报告应以控制为基础，具体包括资产负债表、收入支出表、现金流量表、预算执行情况表和附注等。编制程序宜逐级调整合并：各受控会计主体编制各自财务报表；行政事业单位按部门逐级汇总；财政部门汇总形成本级行政单位财务报表和事业单位财务报表；财政总预算会计将各受控会计主体的财务报表予以合并；上级政府将其下级政府的财务报表逐级汇总。 |
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| 关键词： 会计工作；财务报告；合并财务报告；财务报告编制程序 |
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International experience and establishment of whole of
government financial reporting |
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ZHANG Zenglian |
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（University of Science and Technology Beijing, Beijing 100083, China） |
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| Abstract: Whole of government financial reporting can reflect comprehensive financial position, operation result and cash flow of one level of government or even one country. Experience of western countries indicates that we can study experience from business combination financial report, the main body should based on control foundation, and it is very important to coordinate merge report and national account. As our country, whole of government financial report should take control as a basis, including property debt table, income disbursement table, cash flow indicator, budget implementation situation table and annotation specifically and so on. Establishment step is progressive adjustment merge: controlled accountant body establishes financial report respectively; Administration institution progressive compiles according to department; The finance department compiles to shape administrative unit finance report and institution finance report of the same level government; Overall financial budget accountant merges financial report of each controlled accountant body; The higher authority government progressive compiles its subordinate government's financial report, finally obtains the national government overall financial report. |
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Key words: accountancy; financial report; consolidated financial report; establishment step of financial report |
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