CAJ | 학술논문

构建以权责发生制为基础的政府综合财务报告制度已被提升到党和国家的决策层面，这凸显了政府财务报告制度构建对于我国未来政治经济建设的重大意义和积极作用。从国外以权责发生制为基础的政府综合财务报告制度的建设经验来看，我国政府财务报告制度的构建尚有若干问题亟待决策。由于我国包含政治、经济等在内的制度环境与国外差异悬殊，构建政府财务报告制度不能“东施效颦”。我国政府财务报告的建设应以制度环境为背景，以使用者及其信息需求为导向，并在若干具体问题上做出选择，循序渐进地构建具有中国特色的政府综合财务报告制度。
구건이권책발생제위기출적정부종합재무보고제도이피제승도당화국가적결책층면，저철현료정부재무보고제도구건대우아국미래정치경제건설적중대의의화적겁작용。종국외이권책발생제위기출적정부종합재무보고제도적건설경험래간，아국정부재무보고제도적구건상유약간문제극대결책。유우아국포함정치、경제등재내적제도배경여국외차이현수，구건정부재무보고제도불능“동시효빈”。아국정부재무보고적건설응이제도배경위배경，이사용자급기신식수구위도향，병재약간구체문제상주출선택，순서점진지구건구유중국특색적정부종합재무보고제도。
This decision of building comprehensive government financial report on accrual basis has been made by the highest decision-making layer in China, which reflects the importance and usefulness of CGFR for China＇s politics and economy. However, according to the experience of foreign CGFR reform, several specific problems related with CGFR should be solved. It is impossible to directly borrow foreign practice because of the differences in politics and economies. The construction of government financial report in China should meet with the institutional environment, be orientated by the users and their information demands,and set up, step by step, China＇s CGFR system with Chinese characteristics.