Research On The Reformation Of Governmental Financial Report In China

The Governmental Financial Report is the results of governmental accounting, it provides the financial information to the citizen that is useful to analyze and appraise the governmental accountability, and can help the users make the decision. The governmental financial report is the bridge of information between government and citizen. Today, there is not a really governmental financial report, they always can be seen at scattered places such as the governmental budgetary report, the governmental final accounting report and the governmental annual reports. The study to the financial report is at the beginning, and should be promoted at many parts.The reforms of governmental fiancial report is not only the problem about technology, but is a truly policital problem. So the foreign research are not suitable to the special political and social environments of China. But the difficulty we have to face is the same to the abroad. As a result, the reseach metholds and the theoretical basis about the foreign governmental financial report are important to our country.This thesis analyses the reality of the Chinese governmental fiancial report, such as the background of the reform, the model of reports and the question we have to resolve. It takes the special political environment of China into account, and absorbs the successful experince abroad to study the report theory and practice. In the theoretical system of governmental fiancial reports, the financial reporting entity, the reporting user, the reporting objectives and reporting basis are very important parts. It gives the opinions about their reforms according on the foreign experience. At the same time, the theory can direct at the practice. Based on the results above all, it also expounds the ideas about the reporting reform of practice including contents, stucture, auditing and institution.The suggestion to the reform of governmental financial report is based on the analysis of the opened news. In China, the present news mainly is about the governmental budgetary undertaking reports and governmental final accounting reports. In fact, there are other forms, but they are not opened, we cannot analyse them. But with the untaking of the reforms, much more information will be disclosed, the data will be rich, and the opinion of this thesis will be promoted.