The Research On The Reformation Of Goverment Financial Report In China

The ministry of finance issued the further to budget information openness of guiding opinions to all levels of government, including public budget put forward definite requirement and detailed regulations public statements of the content and format. Along with the budget information openness propulsion, to construct a set of standardized government financial report become fiscal reform important content.Under China's political system reform process restriction, government accounting development lag behind enterprise accounting. In recent years, with the promotion of a series of public finance system reform,the time for government accounting reform has come, also for the government accounting information put forward higher request. To reform the government accounting to construct a set of both accountability and decision usefulness goal of government financial reporting system is of great significance.Based on the entrusted with the responsibility for theoretical guidance, and throughout the entire theoretical basis. This paper introduced the basic theory of government financial report, analyzes the current government financial report the existing problems and the causes of the problems, the American government in reference to the advanced experience of the financial report was put forward on the basis of the reform of our country government financial report thoughts and measures, and clarifies the government financial report of the reform of basic, constructs the Chinese government financial reporting system.This paper mainly by five parts:The first part. Chapter 1 "introduction".The second part. Chapter 2 "public accountability and government financial report".The third part. Chapter 3 "our government financial reporting problems with root cause analysis".The fourth part. Chapter 4 "U.S. government financial reporting system and their inspiration to China".The fifth part. This part is the key point. Including chapter 5 "reform our government financial report of thinking and supporting system" and chapter 6 "constructing China's government financial reporting system".This article's main contribution is:Firstly,the government accounting in recent years is the reform of public domain research hotspots. The author hopes that integrate actual work experience, close to China's national conditions, and feasible scheme.Secondgly,proposes reforming our government financial reporting the overall thinking and concrete measures.The government accounting is a vast and complex system reform. Not only is a technique to live. Need more legal, political, system, criterion system etc relevant measures, to form a long-term mechanism, ensure the government accounting reform of success.Tirdly,Constructs our government financial reporting system.Due to the haste, this study left many regret and insufficient. First, this paper constructed the government financial reporting system is still insufficient system comprehensive. Second, to our country government financial report statements content design also are sketchy. Third, lack of large quantities of data related to demonstrate assumptions and conclusion.