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Abstract: Ｔｈｉｓｐａｐｅｒｐｏｉｎｔｓｏｕｔｔｈｅｓｉｇｎｉｆｉｃａｎｃｅｏｆｔｈｅｇｏｖｅｒｎｍｅｎｔｓｃｏｍｐｒｅｈｅｎｓｉｖｅｆｉｎａｎｃｉａｌｒｅｐｏｒｔｉｎｇｓｙｓｔｅｍｒｅｆｏｒｍａｎｄａｌｓｏｐｕｔｓｆｏｒｗａｒｄｔｈｅｉｍｐｒｏｖｅｍｅｎｔｏｆｔｈｅｓｙｓｔｅｍｎｏｒｍ，ｃｌａｒｉｆｉｅｓｔｈｅｒｅｐｏｒｔｉｎｇｏｂｊｅｃｔｉｖｅｓａｎｄｓｕｂｊｅｃｔｓ，ｃｏｎｓｏｌｉｄａｔｅｓｔｈｅｂａｓｉｃｄａｔａｔｏｅｎｈａｎｃｅｔｈｅａｂｉｌｉｔｙｏｆｆｉｎａｎｃｉａｌｉｎｆｏｒｍａｔｉｏｎｒｅｆｌｅｃｔｉｏｎ，ｄｒａｗｓｌｅｓｓｏｎｆｒｏｍｓｕｃｃｅｓｓｆｕｌｅｘｐｅｒｉｅｎｃｅ，ｒｅｆｉｎｅｓｔｈｅｓｙｓｔｅｍｍｅａｓｕｒｅｓｆｏｒｉｍｐｌｅｍｅｎｔｉｎｇｔｈｅｒｅｆｏｒｍｏｆｆｉｎａｎｃｉａｌｒｅｐｏｒｔｉｎｇ，ａｎｄｒｅｆｌｅｃｔｓｔｈｅｇｏｖｅｒｎｍｅｎｔｓｆｉｎａｎｃｉａｌｆｉｄｕｃｉａｒｙｒｅｓｐｏｎｓｉｂｉｌｉｔｙｓｃｉｅｎｔｉｆｉｃａｌｌｙ，ｃｏｍｐｒｅｈｅｎｓｉｖｅｌｙａｎｄｓｙｓｔｅｍａｔｉｃａｌｌｙｉｎｏｒｄｅｒｔｏｓｍｏｏｔｈｌｙｐｒｏｍｏｔｅｔｈｅｇｏｖｅｒｎｍｅｎｔｓｃｏｍｐｒｅｈｅｎｓｉｖｅｆｉｎａｎｃｉａｌｒｅｐｏｒｔｉｎｇｓｙｓｔｅｍ．Ｒｅｆｏｒｍｓｈｏｕｌｄｂｅｃａｒｒｉｅｄｏｕｔａｓｓｏｏｎａｓｐｏｓｓｉｂｌｅｔｏａｃｈｉｅｖｅｔｈｅｄｅｓｉｒｅｄｒｅｆｏｒｍｏｂｊｅｃｔｉｖｅｓ．
Key words: ｃｏｍｐｒｅｈｅｎｓｉｖｅｆｉｎａｎｃｉａｌｒｅｐｏｒｔｏｆｔｈｅｇｏｖｅｒｎｍｅｎｔ, ａｃｃｒｕａｌｂａｓｉｓｓｙｓｔｅｍ, ｒｅｆｏｒｍｅｌｅｍｅｎｔｓ
CLC Number:
Ｆ１２３.２４
ＺＨＡＯＮａ. ＡｎａｌｙｓｉｓｏｎｔｈｅＲｅｆｏｒｍ ＥｌｅｍｅｎｔｓｏｆｔｈｅＧｏｖｅｒｎｍｅｎｔ’ｓＣｏｍｐｒｅｈｅｎｓｉｖｅＦｉｎａｎｃｉａｌＲｅｐｏｒｔｉｎｇＳｙｓｔｅｍ[J]. HPMug2oMmNrOfxWQHLiEksa6s0hFu9Ox348d7QefarYlaFR5ArkhOwm3Da1pmxmxCtenj1+6luWD#r#n+EPn9L6Ce+9onqnMlT+i, DOI: 10.3969/j.issn.1009-0479.2018.06.016.
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URL: http://kmyzxb.magtech.com.cn/EN/10.3969/j.issn.1009-0479.2018.06.016
http://kmyzxb.magtech.com.cn/EN/Y2018/V34/I6/77
