The Research On Government Financial Report: Based On New Public Management

In recent years, the new public management, as a new kind of public administration management model, obtained the widespread application in the western nation, also has obtained the achievement which attracts worldwide attention. Along with the market economy system gradually consummation and our joining to WTO, the new public management has experienced from the theory to the practice in our country. The focus point of the new public management in our country lies in constructing the high efficient government, the democratic government and the public government. All of this lead a new challenge to the government finance information discloses.Based on the elaboration of the new public management theory and the practice, this paper proposed the requests to the government financial report, and further discussed some theory issues of the government financial report, like the objective of government financial report, the basis and information quality and so on. The paper compared the government financial report criterion established by GASB and IFAC, proposed the improvement opinion to the government financial report model, expected to construct a new government financial report model that could achieve the highest objectives of government financial report. Finally, this paper discloses existent question of the present government financial report in our country, and proposed some suggestions that we think reasonably and can improve the information quality of the government financial report.This paper occupies the main innovation to:(1)Based on the research of new public management, we put forward its request to the government financial report, and elaborated that the objective of government financial report 1 is fulfilling the fiduciary duty.(2) We compare and analyze the government financial report criterion established by GASB and IFAC, and try to give some improvements in this foundation.(3)We analyzed the present situation of the government financial report in our country and attempt to put forward some improvement proposals.