The Study, Based On Public Accountability Of Government Financial Reporting Report

Government financial reporting is the government's "final product", it provides financial information to public to analyze and evaluate the performance and public fiduciary duties of the government, it has built a bridge between the government and the public with important information and plays a role that should not be overlooked. With the New Public Management movement growing, the voice of the establishment of an effective government has become increasingly high, effective government stresses the test of the government's "3E", and not just confine to the regulatory review of the capital budget, it has made more strict requirements to the government's financial reporting which as the mainly vector of the government's financial information.17th CPC National Congress stresses that it need to ensure the government powers are running in the sun, and it is necessary to improve the transparency of the government's works; Premier Wen Jiabao in 2008, "the Chinese Government Work Report," also stresses the needs to establish the government performance evaluation system and enhance the transparency of government's works. Therefore, when we aim to set up a transparent and performance government, the government financial reporting also become increasingly important.The objectives of financial reporting is the logical starting point for research, therefore, this study's thinking is that: from the demonstration of the government financial reporting's objective as starting and this objective is to as a standard to look at our government financial reporting status, problems and the causes, on the basis of learning the foreign-related reforms' experiences, we proposes the reform ideas and the specific reform measures of our government financial reporting reform. In particular, this paper is divided into six chapters: The first chapter is the introduction, its mainly idea is to propose the issues and the research thinking, and to study the related concepts, analyze the dynamic research of government financial reporting at home and abroad, and presented this paper's structure and writing methods; ChapterⅡmainly from the theoretical and practical aspects of the two factors proved that the objectives of the government financial reporting should be the disarmament of the public fiduciary duties; TheⅢchapter begins with a brief introduction to the status of Chinese government financial reporting, and then anchored to the public fiduciary duties, analyze the existing problems and the macro reasons of Chinese government financial reporting; ChapterⅣintroduces the United States, Britain and France these three typical state's government financial reporting reform, and then analyze the similarities and differences between this three state's reforms, at last conclude the-experiences which China can learn from; ChapterⅤview of the existing problems of Chinese government financial reporting, and on the basis of learning from the experiences of western countries reforms, put forward the reform ideas and specific measures of government financial reporting; ChapterⅥsummarizes the study, put forward the conclusions and the lacks of the research.The study of Chinese financial reporting is on the basis of the analysis of the government financial reporting news, statistics which is opened and the related scholars' study. The existing reports and information mainly include the reports of the budget performance and accounting report, which the Ministry of Finance behalf of the Government report to the People's Congress and its Standing Committee, known as the "Government Work Report" and the "National Economic and Social Development Plan for the implementation of the report" and so on. In fact, however, there are other government financial reporting forms, as these reports do not disclose, therefore, we unable to make a further analysis on these report's characteristics and problems, but, with the in-depth reform of the Chinese political system and the administrative system, with the improvement of the transparency of administration, these reports may be further disclosure, therefore, along with the gradual rich information, the conclusions of our study may change correspondingly.