Study On The Government 's Comprehensive Financial Report Under The Accrual Basis

Introduce the accrual accounting in the reform of government accounting started in the new public management movement, in order to guard against financial risks and increase the transparency of government financial information, be better to lift the government’s public accountability. Western countries take the lead in introducing accrual accounting in government,establishment of the financial reporting system of government. Accrual accounting can fully reflect the government financial report is responsible for government-owned assets, costs, and health, help to prevent financial risks and improve financial transparency, deepen financial system reform, achieve the transformation of government functions and sustainable development of social economy. For accelerating the reform of government accounting, China began to try knitting accrual consolidated financial report of the Government,current test series has been in covering the whole provincial governments.First of all, analyzes the accrual accounting of the government comprehensive financial report’s background research and significance research, the practical and theoretical of government financial reporting system in China and abroad. Secondly, introduce background and basic information of trying to report of the accrual accounting of the government comprehensive financial report in China, analysis and summary difficult issues such as reporting entity confirmation difficult, accounting system and support mechanisms are not perfect.Make use of the ideas and methods for accounting to solve the problem. Finally, give advice on strengthening the construction of accounting system, strengthen within the consolidated financial report of the Government system, make top design and promote reform steadily.