欧洲央行：政府财政统计指南（英文版）

This chapter explains the changes made to the Guide compared to the version of January 2019, how government finance statistics (GFS) are used at the European Central Bank (ECB) and also gives a brief overview of the methodological framework for GFS. The Guide complements the latest GFS Guideline adopted by the ECB in 20251, which sets out the ECB’s statistical reporting requirements in the field of GFS2. The Guide explains how the annual GFS data required by the GFS Guideline are compi