A Study On The Reconstruction Of Governmental Accounting Financial Statements In China

The rise of new public management theory， making the government accounting dependentenvironment has undergone the qualitative change，foreign government accounting reforms have richresults. With the current system of market economy continues to improve，the functions of the governmentand provide services market，socialization，and the corresponds with government accounting does not meetthe needs of these changes，should be reformed. Economic globalization as another factor to promote thereform of government accounting in our country，our government expanded its functions，may need tofinancing，so in order to enhance the government’s credibility，and international competitiveness，also needto reform the government accounting financial statements. In addition，the citizens as providers ofeconomic resources，are increasingly concerned about the efficient use of government resources and theextent of its efforts to provide services，therefore require comprehensive information about governmentactivities，including the government financial situation，operating results and cash flow information. Nowgovernment accounting of our country’s execution，give priority to with budget implementation statusinformation，more services for the internal management and external user’s information needs lessattention，it needs to be reformed. Specific content as follows：Firstly，the research background of this paper are analyzed in detail，points out its significance. Fromthe necessity of government accounting reform，goal，main body and accounting basis，combed the relatedliterature at home and abroad. With public fiduciary duty as the starting point，the paper introduces the newpublic management theory，financial transparency and fund theory. The research provides a theoreticalsupport for the full text study，guide the reconstruction of the financial statements of the governmentaccounting in our country.Secondly，analyzes the present situation of our government accounting financial statements，points outits specific content and analyzed，on this basis，recognizing the shortcomings of the current government accounting financial statements，it needs to be reformed，so as to adapt to the demands of the developmentof political and economic environment changes，to fully disclose government’s overall financial conditionand other information.Again， reconstruction to our country government accounting financial statements， beforereconstruction，first solve some basic questions，such as determining the target of government accounting，clear the body of financial reporting，unified the accounting basis of government financial statements. Thenext step is our government’s financial statements for the reconstruction of specific content，including thegovernment level and the fund level financial statements，The former of which can be directly integratedreflect the financial position and operating results of the government as a whole，the latter better reveal thespecial fund of operation，the implementation，content more comprehensive.Finally，according to the reconstruction of the financial statements of the government accounting，putforward its own Suggestions，in order to better guide the prepared work of government financialstatements，providing information to enhance its reliability and usefulness.In this paper，mainly taking the normative research methodology，through analyzing the currentsituation of the government accounting financial statements，points out its shortcomings，combined withChina’s specific national conditions，put forward the specific contents of the new government accountingfinancial statements，better lifted the fiduciary duty of the government. Including the introduction of fundaccounting entity，there are some feasible，because the use of government funds in our country for itscalculation laid a foundation.