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Accounting Practice: Relevant person in charge of the State Treasury Department of the Ministry of Finance revised and issued the Measures for the Preparation of Government Financial Reports (Trial) and other three

点击量: Release time: January 08, 2020 16:44:06 Source: Global Online School Traffic:

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    [Abstract] The Accounting Training Channel of the Global Online School continues to provide common advice for candidates, including application notes, review materials, policies and regulations, study tutorials, and experience sharing. Today, "Accounting Practice: Responsible Person in charge of the Ministry of Finance and the Treasury Department issued a revised" The three articles of the "Report on Government Financial Reports (for Trial Implementation)" include the following articles. For more accounting training information, please continue to pay attention to Global Online School.

    In order to further promote the reform of the accrual-based government's comprehensive financial reporting system, the Ministry of Finance has recently revised the current government financial reporting preparation methods and operating guidelines, and issued the "Government Financial Report Preparation Methods (Trial)" (hereinafter referred to as the "Measures"). , "Guidelines for the Preparation and Operation of Government Department Financial Reports (Trial)" (hereinafter referred to as "Department Guide") and "Guidelines for the Preparation and Operation of Government Comprehensive Financial Reports (Trial)" (hereinafter referred to as "Comprehensive Guide"). The relevant person in charge of the State Treasury Department of the Ministry of Finance answered reporters' questions on related issues.

    Q: Could you briefly introduce the significance and framework of the government financial reporting system?

    Answer: Government financial reports include government department financial reports and government comprehensive financial reports. Departmental financial reports are prepared by government departments and reflect the financial status and operation of their own departments (units); comprehensive government financial reports are prepared by financial departments at all levels and reflect the overall financial status, operation and financial long-term sustainability of governments at all levels. .

    Establishing the accrual-based government's comprehensive financial reporting system is a major reform task proposed by the Third Plenary Session of the Eighteenth Central Committee of the Party, and is also an express provision of the Budget Law. By compiling accrual-based government comprehensive financial reports, it comprehensively and accurately reflects the financial status and operation of government assets, liabilities, and costs at all levels. In order to strengthen government asset management, reduce administrative costs, improve operational efficiency, prevent fiscal risks, and promote fiscal Providing information support such as sustainable development is a basic work to accelerate the improvement of a modern financial system with a complete system, a sound rule of law, clear powers and responsibilities, fair and inclusive, scientific and standardized, and effective operation, and serve to advance the modernization of the national governance system and capacity.

    In 2014, the State Council approved the reform plan of the accrual government comprehensive financial reporting system (hereinafter referred to as the "reform plan") approved by the Ministry of Finance, and formulated a top-level design for this reform, clearly requiring the establishment of a government accounting standard system and a government financial reporting system. The framework system includes the formulation of basic government accounting standards and specific standards and application guidelines, the improvement and improvement of the government accounting system; the formulation of government financial report preparation methods and operational guidelines; and the establishment and improvement of the government financial report auditing and disclosure system. In accordance with the requirements of the "Reform Plan", the Ministry of Finance formulated and issued three systems including the government financial report preparation method and operation guide in 2015, and initially established the government financial report system framework system to provide basic specifications for the pilot work of government financial report preparation.

    Q: Why amend the three systems?

    Answer: When the pilot was launched in 2015, since the daily accounting of administrative institutions is still based on the realization of payments, the preparation of government financial reports requires adjustment of relevant accounting data in accordance with the accrual principle. At that time, the compilation methods and operating guidelines were issued. Based on the original accounting system, the focus is on how to adjust the data. In 2017, the Ministry of Finance issued the "Government Accounting System-Accounting Subjects and Statements of Administrative Institutions", which will be implemented as of January 1, 2019. The new system implements the "double-basic, double-report" government accounting model, requiring administrative institutions to adopt "parallel bookkeeping" to simultaneously perform accrual-based financial accounting and cash-acquisition budget accounting, and solve it from the system level. It also discussed the basic accounting issues in the preparation of government financial reports. At the same time, the pilot process has accumulated some experience and encountered a series of problems that need to be regulated in the system. In view of the above, we organized a comprehensive revision of the three systems including the Measures, the Departmental Guide and the Comprehensive Guide.

    Q: What adjustments have been made to the scope of preparation of financial reports of government departments? Do enterprise management institutions and subordinate institutions need to prepare?

    Answer: In the initial stage of the pilot, it is absolutely necessary to align the tentative scope of financial report preparation with departmental accounts to facilitate the organization of the pilot work. At this stage, to fully carry out the preparation work, it is necessary to accurately define the scope of preparation of departmental financial reports and maintain relative stability within a certain period.

    After the revision, the scope of preparation of departmental financial reports was changed from the original "administrative units, institutions and social organizations that are included in the scope of departmental accounts management" to "social organizations that belong to administrative departments and institutions that belong to the department and have financial appropriation relations with financial departments at the same level "," Enterprises (groups) and institutions do not prepare financial reports of government departments. " The focus of the adjustment is to clarify whether some public institutions under different management methods are included in the compilation scope.

    First, the self-receiving and self-supporting public institutions and enterprise management public institutions to which the department belongs are all included in the establishment. In terms of nature, these two types of units are still social service organizations organized by state organs or other organizations and engaged in education, scientific research, culture, health, sports and other activities for the purpose of social welfare. They are an integral part of the government. Taking it as the main body of preparation is conducive to comprehensively reflecting the overall financial status and operation of the government, and it is not necessarily related to the financial supply mode, financial management mode of these institutions, and whether to implement the government accounting system.

    Second, enterprises (groups) are not required to prepare financial reports of government departments, as their financial data has been incorporated into the financial statements of the enterprise (group) and reflected in the overall financial status and operation of the enterprise. .

    Q: What specific contents does the government financial report mainly include? What are the changes in this revision?

    A: From the perspective of the text structure of the report, the financial report of the government department is mainly composed of two parts: financial statements and financial analysis; the government's comprehensive financial report is mainly composed of financial statements, government financial and economic analysis, and government financial and financial management.

    This revision focuses on adjustments to the financial statements. First, the main accounting statements have been reduced from three to two, retaining the balance sheet and income and expense statements, and deleting the difference between the current surplus and the budget balance. The main consideration is that after the adjustment of the scope of preparation of departmental financial reports, there will be inconsistencies with the scope of preparation of final accounts of the department. From the perspective of consolidated financial statements, the current surplus and total budgetary balance lack the basis and significance for comparison. Deletion of this table does not affect the compilation of the difference between the current period's surplus and the budget balance of most of the administrative institutions in accordance with the requirements of the government accounting system, which is used to analyze the difference between the current period's surplus under the accrual basis and the budget balance under the cash basis. Second, according to government accounting standards and regulations, each unit must calculate the income and expense from the two dimensions of unit activity type and economic nature classification. Therefore, this revision designs the income and expense table into two tables to meet the department's financial management. need.

    Q: When preparing government financial statements, why should we offset the internal economic business or events of the government?

    Answer: Both the departmental financial statements and the consolidated financial statements are consolidated financial statements. Compared with general summary statements, the consolidated financial statements need to offset the debts, debts, income and other matters between the entities within the government. The purpose is to avoid false increases in the amount of assets, liabilities, income, and expenses-related items, so that the consolidated financial statements The information reflected is more accurate. This is not only the characteristic and focus of the government financial report preparation, but also the difference from the administrative state-owned state-owned assets report.

    Q: How to offset economic and business matters within the government? What are the specific regulations?

    Answer: The formulation of offsetting rules mainly involves offsetting matters and offsetting scope. The general idea is to go from easy to difficult and proceed step by step.

    As for the offsetting matters, the creditor's rights, debts and income expenses incurred between the merged entities were mainly offset. Among them, when offsetting creditor's rights and debts, the bad debt provision that has been accrued needs to be written back. This amendment supplements the corresponding provisions. There are some special situations in actual work, such as some offset items. Due to the different handling habits between units, one party records assets, the other party records expenses, or one party records liabilities, and the other party records revenue. The related items cannot be matched. In view of the complexity of such matters, it is planned to invite departmental units to explore offset methods first, and to improve them uniformly when conditions are ripe.

    Regarding the offset range, it refers to the unit range involved in the consolidated financial statements, which is related to the entity preparing the consolidated statements. Specifically, if a department prepares consolidated financial statements, it must offset business matters between the department and administrative institutions in the system. Offsets involving units outside the system will be handled by the entity preparing the consolidated statement at the next higher level. In preparing the government's consolidated financial statements, the financial department should offset economic and business matters that belong to various entities within the government, including transactions between departments and departments, finance and departments, and between different financial entities within the finance. matter.

    Q: This revision set a threshold of 100,000 yuan for offsetting. How did you consider it?

    Answer: Setting an offsetting threshold is a common practice in countries that compile government comprehensive financial reports internationally. For example, the UK and New Zealand have provisions for offsetting thresholds. The threshold for offsetting is 100,000 yuan in this revision, which is based on the actual situation and is determined according to the principle of importance. Comprehensive analysis of the central and local trials shows that the number of offsets below 100,000 yuan (about 60%) is small and the total amount is small, but the processing costs are high, the efficiency is low, the workload is large, and the departmental units have a relatively concentrated response. Setting the offsetting threshold will not have much practical impact on the reliability of financial statements and the analysis of the government's financial situation, but it can greatly reduce the workload and focus on the big and small, but it will help improve the quality of the report. It should be emphasized that mechanical understanding of this requirement should be avoided. Internal transactions that are less than 100,000 yuan and can be confirmed and consistent should be made up in principle and not subject to threshold restrictions.

    Q: Government departments need to prepare both financial reports and departmental accounts. What is the relationship between the two sets of reports?

    Answer: The government department prepares the department's financial report and final account report at the same time. It will become a routine work in the future. Article 5 of the "Government Accounting Standards-Basic Standards" has explained its necessity.

    The goal of the final report is to provide users of the final report with information related to the implementation of the government budget, and comprehensively reflect the results of the annual implementation of the budgetary revenues and expenditures of the government accounting entities. The budget provides a reference and basis. The users of the final report include the people's congresses at all levels and their standing committees, governments at all levels and their relevant departments, the government accounting body itself, the public and other stakeholders.

    The goal of financial reporting is to provide users of financial reports with relevant information about the government's financial status, operating conditions (including operating costs), and cash flow, reflecting the performance of public accounting responsibilities of government accounting entities, and helping financial reporting users to make decisions Or supervision and management. Users of government financial reports include standing committees of people's congresses at all levels, creditors, governments at all levels and their related departments, government accounting entities themselves, and other stakeholders.

    As for the relationship between the two sets of reports, there should be both connections and differences, each with emphasis, complementarity, and organic connection.

    Question: According to the provisions of the budget law, the financial departments of governments at all levels must prepare financial statements and comprehensive government financial reports. What is the difference between the two?

    A: In principle, the relationship between the financial statement report and the government's comprehensive financial report is generally close to the relationship between the aforementioned departmental statement report and the departmental financial report. The difference between the two is mainly reflected in the following two points: First, the purpose of the report is different. The financial statement report mainly reflects the implementation of the annual budget revenue and expenditure from the aspect of flow, and finds problems by comparing with the current budget to provide support for scientific budget preparation and budget supervision. The government's comprehensive financial report mainly reflects the overall financial status and operation of the government through the preparation of the balance sheet and income and expense statements from the aspects of stocks and flows, in order to carry out government credit ratings, strengthen asset and liability management, prevent fiscal risks, and promote financial progress. Provide support for long-term sustainable development. Second, the compilation methods are different. The financial statements are mainly prepared based on the accounting data of the total fiscal budget. The comprehensive financial statements of the government not only need the accounting data of the total fiscal budget, but also need to offset the economic business and events between the finance and the departments, departments and departments, and different internal financial entities. Merging is relatively complicated and difficult.

    Q: In recent years, how is the progress of the pilot work of preparing government financial reports? What are your plans for the next step?

    Answer: In accordance with the requirements of the "Reform Plan", the Ministry of Finance in 2016 issued the "Notice on the Pilot Work on the Preparation of the 2016 Government Financial Report", identifying the two central departments including the former Ministry of Land and Resources, the former National Forestry Administration, and Shanxi and Heilongjiang Provinces. , Shanghai, Zhejiang Province, Guangdong Province, Hainan Province and Chongqing Municipality, as the first batch of pilot units, began to prepare the government financial report of the previous year in 2017. In 2018, the scope of the pilot program was expanded to 20 central departments and 20 localities, and four localities were selected to pilot the preparation of consolidated financial reports of administrative district governments merged with lower levels. In 2019, the scope of the pilot will be further expanded to 40 central departments and 36 places, and 12 localities will be selected for the pilot preparation of consolidated financial reports of administrative district governments merged with lower levels.

    Generally speaking, the pilot work is relatively smooth. It has effectively played a role in exploring ways and accumulating experience, and has formed some practices that can be replicated and promoted. The first is orderly organization. Relevant departments and places attach great importance to the pilot work, strengthen organizational leadership, implement system deployment, focus on business training, and refine accounting calculations to ensure the smooth progress of the pilot work. Second, the effect is obvious. From the summary data, it basically reflects the financial status and operation of the pilot departments and localities, as well as some issues worthy of attention in financial management. As for the pilot units, it is generally believed that participating in the pilot has played a very important role in implementing the new government accounting system, strengthening budget, asset, and performance management, and continuously improving the level of financial management.

    In the next step, in accordance with the requirements of the "Reform Plan", the first is to continue to expand the pilot scope of government financial report preparation, summarize the pilot experience, and consolidate the pilot results. The second is to strengthen communication with the audit department and promote the formulation of the government financial report audit system. The third is to study and formulate a government financial report disclosure system suitable for China's national conditions.

    The content of this article is: "Accounting Practice: Responsible Persons from the Treasury Department of the Ministry of Finance Respond to Reporters' Questions on the Three Systems of Revising and Issuing the" Methods for the Preparation of Government Financial Reports (Trial) ". Click on the " Accounting Training Real Account Practice " link below ~ I wish you all the candidates a dream bank, meanwhile, I also uploaded guidance materials on bank recruitment, and download it for free ~

    share to: Edit: Zhang Yipeng

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