Research On Government Financial Report Entity

With the change of government functions and public finance reform, the policy of administering the country according to the law and the idea of finance according to the law have been widely accepted by people. These new changes challenged to our existing government accounting system. Government financial report is the "products" of government accounting, which provide information to help the public evaluate and analyze the accountability of government. Therefore, it worked as a tie between government and the public. However, China's current government financial report does not adequately reflect the government's accountability. In particular, the government financial reports entity, whether theoretical basis or practical application, there is a long way to go.This paper argues that in order to keep pace of the Chinese government functions and public finance reform, and absorbing the useful experiences on contemporary western countries government financial report entity, through rationally defining the scope of the entity and setting up four-level government financial reporting entity system can improve our existing government financial report entity. As a result of that improvement, the government financial report willfully reflect the performance of fiduciary duties, and we also hope to take this as the starting point, to scientific and rational defined financial reporting objectives, then ultimately to promote the government accounting reform process.This paper is divided into four chapters. Chapter 1: "Introduction." This chapter briefly introduces the research background and significance and main content Chapter 2: "The government's main financial report theoretical basis." This chapter first discusses the accounting entity theory, then, gradually makes specific analysis of the entity theories of government accounting and government financial reporting. Chapter 3: "The foreign countries'government financial reporting reference." This chapter deals primarily with the United States, the International Federation of Accountants and the British as the object of analysis, and gives specific details of these countries and agencies of government financial reporting entity theory and practice. Chapter 4: "China's government financial reporting entity improvements." This chapter firstly analyzes the status and existing problems of China's government financial reporting entity. Then on the basis of foreign countries'government financial reporting entity application experience, gives some advice on how to improve China's government financial reporting.