| 摘要: |
| 文章概述了农业科研事业单位政府综合财务报告编制的内容，明确了当前政府综合财务报告编制中存在的问题，结合农业科研事业单位的具体情况和2019年修订发布的《政府财务报告编制办法（试行）》等3个文件对政府综合财务报告编制的相关要求，提出政府综合财务报告编制的方法和策略。 |
| 关键词: 农业科研事业单位 财务报告 编制 |
| DOI：10.7621/cjarrp.1005-9121.20220301 |
| 分类号: |
| 基金项目: |
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| ANALYSIS ON THE PROBLEMS OF GOVERNMENT COMPREHENSIVE FINANCIAL REPORT COMPILATION IN AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTES |
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Li Yanpei, An Zhendong
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Zhengzhou Institute of Fruit Trees, Chinese Academy of Agricultural Sciences, Zhengzhou 450009, Henan, China
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| Abstract: |
| This article summarized the content of government comprehensive financial report preparation of agricultural scientific research institutes and cleared up the actual problems in the preparation of government comprehensive financial report. And in combination with the actual situation of agricultural scientific research institutes and the relevant requirements for the preparation of the government comprehensive financial report in the three documents revised and issued in 2019, it put forward the methods and strategies for the preparation of the government's comprehensive financial report. |
| Key words: agricultural scientific research institutes financial report financial preparation |
