Cash flow aggregates 2013-14 (General Government)

This spreadsheet provides historical time-series data for the cash aggregates - cash receipts, cash payments and net cash flows - of the general government sector and includes forecasts from the 2014-2015 Budget.\r\n\r\nThe Cash Flow Statement shows the trends in general government sector aggregate cash flows over the period 1986-87 to 2014-15. This table of historical data has been compiled as far as possible on an AAS basis, and from 2004-05 onwards, is consistent with the AASB 1049 cash flow statement presentation.\r\n\r\nThe data from 1997-98 include the transactions of government schools and arts institutions on a gross operating basis, as well as the full trading operations of TAFE institutes and hospitals, nursing homes and ambulances. Although this expanded coverage does not materially influence the net operating result for the general government sector, it does significantly increase the inflows and outflows presented in the cash flow statement. \r\n\r\nThe general government sector comprises all government departments, offices and other bodies engaged in providing services free of charge or at prices significantly below their cost of production. General government services include those which are mainly non-market in nature, those which are largely for collective consumption by the community and those which involve the transfer or redistribution of income.

本电子表格提供了一般政府部门（general government sector）的现金总额相关历史时序数据——包括现金收入、现金支出与现金净流量——并纳入了2014-2015财年预算的预测数据。

本现金流量表（Cash Flow Statement）展示了1986-87财年至2014-15财年期间一般政府部门整体现金流量的变动趋势。该历史数据表尽可能以澳大利亚会计标准（AAS）为编制基础，且自2004-05财年起，其列报方式与澳大利亚会计准则第1049号（AASB 1049）规定的现金流量表格式保持一致。

1997-98财年起的数据纳入了政府学校与艺术机构的毛运营交易，以及技术与继续教育学院（TAFE）、医院、养老院与急救机构的全部经营业务。尽管本次范围扩充未对一般政府部门的净运营结果产生实质性影响，但却显著提升了现金流量表中列示的现金流入与流出规模。

一般政府部门涵盖所有免费提供服务，或以远低于生产成本的定价提供服务的政府部门、办公机构及其他主体。一般政府服务主要包括三类：一是具备非市场属性的服务，二是供社会群体集体消费的服务，三是涉及收入转移或再分配的服务。